https://www.taxtmi.com/caselaws?id=80568 The Appellate Tribunal CEGAT, New Delhi classified a 100 cubic meter capacity Balloon gas holder under Heading 59.11 (Sub-heading 5911.90) of the Customs Tariff Act, 1975, rejecting the Revenue's classification under Heading 40.16 (Sub-heading 4016.99). The Tribunal emphasized the gas holder's integral function in the appellants' air separation plant for manufacturing oxygen gas, leading to the allowance of the appeal and setting aside of the initial order. The decision highlights the significance of functional relevance in determining the classification of goods under the Customs Tariff Act. en-us Fri, 22 Jun 1990 00:00:00 +0530 Fri, 17 Jun 2011 16:34:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80568 The Appellate Tribunal CEGAT, New Delhi classified a 100 cubic meter capacity Balloon gas holder under Heading 59.11 (Sub-heading 5911.90) of the Customs Tariff Act, 1975, rejecting the Revenue's classification under Heading 40.16 (Sub-heading 4016.99). The Tribunal emphasized the gas holder's integral function in the appellants' air separation plant for manufacturing oxygen gas, leading to the allowance of the appeal and setting aside of the initial order. The decision highlights the significance of functional relevance in determining the classification of goods under the Customs Tariff Act. Case-Laws Customs Fri, 22 Jun 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80568