https://www.taxtmi.com/caselaws?id=109934 Plastic tanks, vessels, scrubbers and gratings used in chemical plants were classified under Chapter Heading 39.26 as plastic articles, because they were not shown to be builders' ware and their industrial character was determinative. The alternative tariff headings relied on by the department were rejected. Once the goods fell within Chapter 39.26, the conditions for Notification No. 132/86 dated 1-3-1986 were satisfied, so the exemption was available. The impugned order was modified and the appeals succeeded on both classification and exemption. en-us Tue, 12 Mar 1996 00:00:00 +0530 Fri, 13 Apr 2012 10:18:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109934 Plastic tanks, vessels, scrubbers and gratings used in chemical plants were classified under Chapter Heading 39.26 as plastic articles, because they were not shown to be builders' ware and their industrial character was determinative. The alternative tariff headings relied on by the department were rejected. Once the goods fell within Chapter 39.26, the conditions for Notification No. 132/86 dated 1-3-1986 were satisfied, so the exemption was available. The impugned order was modified and the appeals succeeded on both classification and exemption. Case-Laws Central Excise Tue, 12 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109934