https://www.taxtmi.com/caselaws?id=86765 Plastic tanks manufactured for storing petroleum products were not treated as builders-ware because that expression, in common parlance, covers goods used by builders and not ordinary storage tanks. As the goods were articles of plastic and no more specific tariff heading was shown to apply on the facts, classification fell under the residuary entry in Chapter sub-heading 3926.90. Earlier tribunal decisions supporting residuary classification where the goods were not shown to be builders-ware were followed, and the assessee's classification was accepted. en-us Tue, 08 Apr 1997 00:00:00 +0530 Sat, 27 Aug 2011 13:20:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86765 Plastic tanks manufactured for storing petroleum products were not treated as builders-ware because that expression, in common parlance, covers goods used by builders and not ordinary storage tanks. As the goods were articles of plastic and no more specific tariff heading was shown to apply on the facts, classification fell under the residuary entry in Chapter sub-heading 3926.90. Earlier tribunal decisions supporting residuary classification where the goods were not shown to be builders-ware were followed, and the assessee's classification was accepted. Case-Laws Central Excise Tue, 08 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86765