https://www.taxtmi.com/caselaws?id=4647 Classification of fabricated M.S. pickling tanks and vats depends on their specific description, functional use and HSN guidance rather than a broad characterisation as storage tanks. Tanks fitted with mechanical or thermal equipment and used in the manufacturing process to treat materials through pickling fall under Chapter Heading 84.19. Chapter Heading 73.09 does not apply where the goods are not generic storage tanks but process equipment. The appellate classification under Chapter Heading 84.19 was upheld, and the Revenue's challenge failed. en-us Fri, 11 Apr 2008 00:00:00 +0530 Fri, 18 Jul 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4647 Classification of fabricated M.S. pickling tanks and vats depends on their specific description, functional use and HSN guidance rather than a broad characterisation as storage tanks. Tanks fitted with mechanical or thermal equipment and used in the manufacturing process to treat materials through pickling fall under Chapter Heading 84.19. Chapter Heading 73.09 does not apply where the goods are not generic storage tanks but process equipment. The appellate classification under Chapter Heading 84.19 was upheld, and the Revenue's challenge failed. Case-Laws Central Excise Fri, 11 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4647