https://www.taxtmi.com/caselaws?id=86880 Stationary tanks intended to store liquids or liquefied gases at one place were not classifiable as transport containers under Heading 8609.00 because that heading applies only to containers specially designed and equipped for carriage by one or more modes of transport. The tariff scheme treated containers of base metal as a separate class, and the packaging-related sub-headings under Heading 8312 did not control the residual entry. The tanks therefore fell under Heading 8312.90 as base-metal containers, and the departmental classification was upheld. en-us Mon, 07 Jul 1997 00:00:00 +0530 Mon, 29 Aug 2011 11:16:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86880 Stationary tanks intended to store liquids or liquefied gases at one place were not classifiable as transport containers under Heading 8609.00 because that heading applies only to containers specially designed and equipped for carriage by one or more modes of transport. The tariff scheme treated containers of base metal as a separate class, and the packaging-related sub-headings under Heading 8312 did not control the residual entry. The tanks therefore fell under Heading 8312.90 as base-metal containers, and the departmental classification was upheld. Case-Laws Central Excise Mon, 07 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86880