https://www.taxtmi.com/caselaws?id=95595 An ethylene oxide road tanker built for mounting and fixing on a chassis was classifiable as a body for motor vehicles under Heading 8707, not as a container under Heading 8609.00. The decisive factor was that the tanker was designed to be bolted onto a vehicle chassis and was not independently equipped as a transport container for carriage of fluids in the manner contemplated by Heading 8609.00. Because the goods answered the description of a motor vehicle body rather than a specialised transport container, the excise classification under Heading 8707 was upheld and the challenge to the contrary classification failed. en-us Mon, 06 Mar 2000 00:00:00 +0530 Tue, 13 Dec 2011 16:28:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95595 An ethylene oxide road tanker built for mounting and fixing on a chassis was classifiable as a body for motor vehicles under Heading 8707, not as a container under Heading 8609.00. The decisive factor was that the tanker was designed to be bolted onto a vehicle chassis and was not independently equipped as a transport container for carriage of fluids in the manner contemplated by Heading 8609.00. Because the goods answered the description of a motor vehicle body rather than a specialised transport container, the excise classification under Heading 8707 was upheld and the challenge to the contrary classification failed. Case-Laws Central Excise Mon, 06 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95595