https://www.taxtmi.com/caselaws?id=51298 The Tribunal ruled in favor of the appellant, determining that storage tanks, reservoirs, vats, and similar containers with a capacity not exceeding 300 litres should be classified under Heading 3926.90, rather than under Heading 3925.99 as argued by the department. The Tribunal emphasized the importance of adhering to specific headings in classification matters, citing the Supreme Court's judgment in Warner Hindustan Ltd. v. CCE. The appellant's argument that goods falling within the 300-litre limit should be classified under a residuary entry, Heading 39.26, was accepted, leading to the appeal being allowed and the previous order set aside. en-us Mon, 04 Feb 2002 00:00:00 +0530 Fri, 24 Sep 2010 09:59:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51298 The Tribunal ruled in favor of the appellant, determining that storage tanks, reservoirs, vats, and similar containers with a capacity not exceeding 300 litres should be classified under Heading 3926.90, rather than under Heading 3925.99 as argued by the department. The Tribunal emphasized the importance of adhering to specific headings in classification matters, citing the Supreme Court's judgment in Warner Hindustan Ltd. v. CCE. The appellant's argument that goods falling within the 300-litre limit should be classified under a residuary entry, Heading 39.26, was accepted, leading to the appeal being allowed and the previous order set aside. Case-Laws Central Excise Mon, 04 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51298