https://www.taxtmi.com/caselaws?id=264853 Fabricated container tanks used in the manufacture of LPG tanker assemblies remained eligible for exemption under Notification No. 217/86-C.E. where the final motor vehicle product was cleared on payment of duty under Heading 8704. Although the department treated the fabricated goods as classifiable under Heading 8707, the governing circular recognised such tank fabrication for mounting on chassis as part of road tanker manufacture and did not defeat the exemption. The duty demand was therefore unsustainable. en-us Tue, 06 Jan 2015 00:00:00 +0530 Sun, 04 Oct 2015 19:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264853 Fabricated container tanks used in the manufacture of LPG tanker assemblies remained eligible for exemption under Notification No. 217/86-C.E. where the final motor vehicle product was cleared on payment of duty under Heading 8704. Although the department treated the fabricated goods as classifiable under Heading 8707, the governing circular recognised such tank fabrication for mounting on chassis as part of road tanker manufacture and did not defeat the exemption. The duty demand was therefore unsustainable. Case-Laws Central Excise Tue, 06 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264853