Classification of fabricated tanks on vehicle chassis favoured Heading 8707 over Heading 8704, with departmental challenge rejected.

Fabricated tanks mounted on vehicle chassis were treated as classifiable under Heading 8707 rather than Heading 8704 for central excise purposes. The classification dispute was resolved by applying the earlier High Court ruling and the Tribunal's decision on similar goods, both supporting Heading 8707. The department's reliance on an exemption notification issued under Section 11C did not justify a different classification, so the challenge to the Heading 8707 treatment failed.

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Issues: Whether tanks fabricated and mounted on vehicle chassis were classifiable under Heading 8704 or Heading 8707 for central excise purposes.

Analysis: The dispute turned on the proper classification of the fabricated tanks mounted on chassis. The earlier High Court ruling relied upon by the adjudicating authority, along with the Tribunal decision in similar goods, supported classification under Heading 8707 rather than Heading 8704. The department's reliance on the exemption notification issued under Section 11C did not persuade the Tribunal to depart from that view.

Conclusion: The goods were held classifiable under Heading 8707, and the departmental challenge failed.

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