https://www.taxtmi.com/caselaws?id=107534 Tariff classification must follow the statutory description of the goods, and an earlier accepted classification does not create estoppel against law in tax matters. FRP vessels and FRP reaction vessels were found to be plastic goods, with no material showing that they were machines, plant, laboratory equipment, or mechanical appliances having individual function. On that basis, Heading 84.19 and Heading 84.79 were held inapplicable, and the goods were correctly placed under Sub-heading 3926.90 of the Central Excise Tariff. en-us Tue, 06 May 2003 00:00:00 +0530 Fri, 23 Mar 2012 12:27:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107534 Tariff classification must follow the statutory description of the goods, and an earlier accepted classification does not create estoppel against law in tax matters. FRP vessels and FRP reaction vessels were found to be plastic goods, with no material showing that they were machines, plant, laboratory equipment, or mechanical appliances having individual function. On that basis, Heading 84.19 and Heading 84.79 were held inapplicable, and the goods were correctly placed under Sub-heading 3926.90 of the Central Excise Tariff. Case-Laws Central Excise Tue, 06 May 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107534