Classification of railway water tanks: steel tanks to chapter 73 and aluminium tanks to chapter 76, ensuring uniform excise treatment. The Board determines that steel water tanks manufactured for supply to railways are classifiable under Chapter 73 and aluminium water tanks under Chapter 76 of the Tariff, after considering manufacture, composition and use; and, exercising powers under Section 37B of the Central Excises and Salt Act, 1944, directs collectors to apply these material-based classifications uniformly and inform trade and enforcement officers.
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Classification of railway water tanks: steel tanks to chapter 73 and aluminium tanks to chapter 76, ensuring uniform excise treatment.
The Board determines that steel water tanks manufactured for supply to railways are classifiable under Chapter 73 and aluminium water tanks under Chapter 76 of the Tariff, after considering manufacture, composition and use; and, exercising powers under Section 37B of the Central Excises and Salt Act, 1944, directs collectors to apply these material-based classifications uniformly and inform trade and enforcement officers.
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