https://www.taxtmi.com/caselaws?id=82038 Plastic chemical tanks, reaction vessels and similar containers custom-built for chemical storage and industrial use were not "Builders' ware of plastics" under Heading 39.25 and sub-heading 3925.10. Classification depended on proof that the goods were made for builders or use in building activity, and the record did not show such a factual basis. Their specifications, corrosion resistance and suitability for pharmaceutical and food industries supported classification as "other articles of plastics" under sub-heading 3926.90. Mere installation during factory construction, or isolated supply for water use, did not alter their character. As the Department did not discharge the burden of proving its tariff classification, the duty demand, confiscation, penalty and mis-declaration allegation could not be sustained. en-us Wed, 12 Aug 1992 00:00:00 +0530 Fri, 01 Jul 2011 15:05:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82038 Plastic chemical tanks, reaction vessels and similar containers custom-built for chemical storage and industrial use were not "Builders' ware of plastics" under Heading 39.25 and sub-heading 3925.10. Classification depended on proof that the goods were made for builders or use in building activity, and the record did not show such a factual basis. Their specifications, corrosion resistance and suitability for pharmaceutical and food industries supported classification as "other articles of plastics" under sub-heading 3926.90. Mere installation during factory construction, or isolated supply for water use, did not alter their character. As the Department did not discharge the burden of proving its tariff classification, the duty demand, confiscation, penalty and mis-declaration allegation could not be sustained. Case-Laws Central Excise Wed, 12 Aug 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82038