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of <h1>Appellate Tribunal rules on excise duty for fabricated Petroleum Storage Tanks</h1> <h3>SRINIVASA PLATES & STRUCTURALS Versus COMMR. OF C. EX., VISAKHAPATNAM</h3> The Appellate Tribunal CEGAT, Bangalore ruled in favor of the appellants, determining that 'Petroleum Storage Tanks' were not liable to excise duty when ... Petroleum storage tank - Dutiability - Fabricated in site The Appellate Tribunal CEGAT, Bangalore considered the classification of 'Petroleum Storage Tank' as goods liable to excise duty. The Commissioner demanded duty on tanks fabricated in situ, claiming they were movable structures. The Tribunal accepted the appeal, citing previous decisions and ruling in favor of the appellants. (2002 (6) TMI 487 - CEGAT, BANGALORE)
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