Tariff classification of monomer tanks failed where evidence did not show they were containers for compressed or liquefied gas.

Recovered monomer tanks and monomer mix tanks were examined for classification under Heading 7309.00 or Heading 7311.00 of the Central Excise Tariff. Heading 73.09 covers pressure vessels, tanks and similar iron or steel containers, while Heading 73.11 applies only to containers for compressed or liquefied gas; the record did not show that the goods met that description. A reference in the purchase order to tests for compliance with pressure-vessel specifications was insufficient to support reclassification under Heading 7311.00, and the material relied upon for invoking the extended period was unsupported by evidence. The duty demand based on reclassification was therefore not sustainable.

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Issues: Whether the recovered monomer tanks and monomer mix tanks were classifiable under Heading 7309.00 or Heading 7311.00 of the Central Excise Tariff, and whether the consequent demand of duty could be sustained.

Analysis: Heading 73.09 covers pressure vessels, tanks and similar containers of iron or steel, while Heading 73.11 applies to containers for compressed or liquefied gas. The record did not disclose any material to support the department's view that the goods answered the description of containers for compressed or liquefied gas. The reference in the purchase order to tests for compliance with specifications for pressure vessels did not justify classification under Heading 73.11, and the material relied upon for reclassification and invocation of the extended period was unsupported by evidence.

Conclusion: The goods were not shown to fall under Heading 7311.00, and the demand of duty based on reclassification could not be sustained. The appeal succeeded and the impugned order was set aside.

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