https://www.taxtmi.com/caselaws?id=117313 A special-purpose tank manufactured for exclusive use in a nuclear reactor was held to fall outside Heading 73.09 because that heading covers iron or steel tanks not fitted with mechanical or thermal equipment. The record, including the purchase order and photographs, showed that the item was designed solely for nuclear waste storage and was fitted with thermal equipment, making it a reactor-specific component rather than a general-purpose storage tank. It was therefore classified under Heading 84.01, and the assessee's classification was upheld. en-us Fri, 28 Oct 2005 00:00:00 +0530 Thu, 21 Jun 2012 17:03:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117313 A special-purpose tank manufactured for exclusive use in a nuclear reactor was held to fall outside Heading 73.09 because that heading covers iron or steel tanks not fitted with mechanical or thermal equipment. The record, including the purchase order and photographs, showed that the item was designed solely for nuclear waste storage and was fitted with thermal equipment, making it a reactor-specific component rather than a general-purpose storage tank. It was therefore classified under Heading 84.01, and the assessee's classification was upheld. Case-Laws Central Excise Fri, 28 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117313