TaxTMI 
TaxTMI 
1997 (4) TMI 169
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....or the Respondents. [Order per : G.R. Sharma, Member (T)]. - The facts of the case leading to the present appeal are that the appellants submitted a classification list in respect of a product describing it as `other articles of plastic' in the form of tanks `for storing the petroleum products and claimed exemption thereon under Chapter sub-heading 3926.90. The Department alleged that the produ....
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....J.M. Sharma, ld. JDR appearing for the respondent Commissioner submits that the product tank whether it is used for storing chemicals or motor spirits or petroleum product is a specific product; that end use cannot be treated as a deciding factor for classifying a product. He submits that even in the requisitions later produced by the appellants the product has been described as GRP `tank' of 10 k....
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....ities the ld. DR submits that the product merits classification under Chapter sub-heading 3925.10. 4. Heard the submissions of both sides. 5. We find that in clause 6 under Chapter 39 specific broad headings are provided. Normally we are guided by the broad heading. First we have to see whether the product merits classification under that broad heading or not. A look at 39.25 sub-headi....
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....the claim of the appellants we find that the product is an article of plastic. It does not fall under any of the other headings broadly stated in the tariff. Therefore, it will find place in the residuary entry under tariff sub-heading 3926.90. We also note that the Tribunal had occasion to examine tanks and vessels used by chemical plants and chemicals tanks are anti-reaction vessels. The Tribuna....