https://www.taxtmi.com/caselaws?id=44798 Plastic tanks and vats were treated as goods specifically covered by Chapter Note 11(a) of Chapter 39 and, on their description, purpose and use, were classifiable under Heading 39.25 as builders' ware of plastics rather than under the residuary sub-heading 3926.90. The classification analysis applied the tariff scheme and, where the interpretative rules did not resolve the issue, the goods were classified by their closest answer under Rule 4. The limitation issue under the proviso to Section 11A was not decided by the Tribunal and was remitted for first-instance adjudication. en-us Mon, 12 Jan 1998 00:00:00 +0530 Fri, 04 Jul 2014 11:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44798 Plastic tanks and vats were treated as goods specifically covered by Chapter Note 11(a) of Chapter 39 and, on their description, purpose and use, were classifiable under Heading 39.25 as builders' ware of plastics rather than under the residuary sub-heading 3926.90. The classification analysis applied the tariff scheme and, where the interpretative rules did not resolve the issue, the goods were classified by their closest answer under Rule 4. The limitation issue under the proviso to Section 11A was not decided by the Tribunal and was remitted for first-instance adjudication. Case-Laws Central Excise Mon, 12 Jan 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44798