https://www.taxtmi.com/caselaws?id=4647 Tariff classification of fabricated M.S. tanks and vats depends on their specific description, functional use and HSN guidance, rather than on a broad generic reference to tanks and vats. The note explains that pickling tanks fitted with mechanical or thermal equipment and used in the manufacturing process were treated as equipment for treatment of materials, supporting classification under Chapter Heading 84.19 instead of Chapter Heading 73.09. It also records that Chapter Heading 76.11 does not necessarily exhaust all tanks and vats, particularly where the goods serve a processing function. 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 Tariff classification of fabricated M.S. tanks and vats depends on their specific description, functional use and HSN guidance, rather than on a broad generic reference to tanks and vats. The note explains that pickling tanks fitted with mechanical or thermal equipment and used in the manufacturing process were treated as equipment for treatment of materials, supporting classification under Chapter Heading 84.19 instead of Chapter Heading 73.09. It also records that Chapter Heading 76.11 does not necessarily exhaust all tanks and vats, particularly where the goods serve a processing function. Case-Laws Central Excise Fri, 11 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4647