2017 (11) TMI 1790

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..... Shri M.R. Sharma, DR, for the Respondent. ORDER [Order per : Justice Satish Chandra, President]. - The present appeal is filed by the assessee-appellants against the Order-in-Appeal No. 26-27/CB/CE/JPR-II/2011, dated 22-2-2011 passed by the Commissioner of Central Excise (Appeals-II), Jaipur. The period in dispute is March to December, 2000. 2. This is the second round of litigation before .....

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..... ing aggrieved, the assessee-appellants have filed the present appeal. 4. With this background, we have heard Shri O.P. Agarwal, Learned Chartered Accountant for the assessee-appellants and Shri M.R. Sharma, Learned DR for the Department. 5. The Learned Chartered Accountant submits that they are the manufacturer of 'Chemical Storage Tanks'. They fabricated storage tanks for use in their .....

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..... ent, justified the impugned order. 7. After hearing both sides and on perusal of the material available on record, it appears that the controversy, in the present appeal, is regarding the classification. After going through the Chapters Note 73 and 84 of the Central Excise Tariff Act, 1985, we find that the tank with temperature controller is classifiable under Heading 84.19. The contention .....

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