https://www.taxtmi.com/caselaws?id=34785 Plastic tanks used for storing chemicals were treated as tanks or vats for holding liquids and, applying Note 11(a) of Chapter 39, were classified under Heading 39.25 and sub-heading 3925.10 rather than Heading 3926.90. On that classification, the goods were not eligible for exemption under Notification No. 15/94-C.E. The earlier contrary view treating them as exempt articles under the alternative heading was regarded as incorrect, and the settled classification position was followed. en-us Thu, 12 Jun 2008 00:00:00 +0530 Fri, 30 Oct 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34785 Plastic tanks used for storing chemicals were treated as tanks or vats for holding liquids and, applying Note 11(a) of Chapter 39, were classified under Heading 39.25 and sub-heading 3925.10 rather than Heading 3926.90. On that classification, the goods were not eligible for exemption under Notification No. 15/94-C.E. The earlier contrary view treating them as exempt articles under the alternative heading was regarded as incorrect, and the settled classification position was followed. Case-Laws Central Excise Thu, 12 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34785