https://www.taxtmi.com/caselaws?id=88153 The Tribunal rejected the Revenue Appeal and upheld the classification of the barrels under Heading 8609, determining them as containers specially designed for transport by various modes and intended for repeated use. The Tribunal found that the barrels were secured to the chassis with specific couplings and fittings, meeting the criteria under Heading 8609 as per the Harmonized System of Nomenclature Notes. Heading 8707 for bodies for motor vehicles was not applicable as the barrels were considered containers for transport rather than integral parts of motor vehicles. Heading 8479 classification was ruled out during the proceedings. en-us Mon, 09 Feb 1998 00:00:00 +0530 Thu, 15 Sep 2011 14:24:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88153 The Tribunal rejected the Revenue Appeal and upheld the classification of the barrels under Heading 8609, determining them as containers specially designed for transport by various modes and intended for repeated use. The Tribunal found that the barrels were secured to the chassis with specific couplings and fittings, meeting the criteria under Heading 8609 as per the Harmonized System of Nomenclature Notes. Heading 8707 for bodies for motor vehicles was not applicable as the barrels were considered containers for transport rather than integral parts of motor vehicles. Heading 8479 classification was ruled out during the proceedings. Case-Laws Central Excise Mon, 09 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88153