TaxTMI 
TaxTMI 
1998 (2) TMI 193
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....ocate, for the Respondent. [Order per : Shiben K. Dhar, Member (T)]. - This Revenue Appeal is directed against the Order-in-Appeal dated 23-3-1989 passed by Collector of Central Excise (Appeals). 1.2 The issue involved for determination is correct classification of barrel intended to be mounted on chassis for mobile transport of liquid nitrogen from one place to another. The respondents c....
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....ransport of material from one place to another and they do not become integral part of motor vehicles as such and since they are only secured with the chassis, can also be disconnected from the chassis. 4. We have heard both sides. For the sake of clarity, the two competing entries are extracted below : 8609 : Containers (including containers for the transport of fluids) specially designe....
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....ort enabling them to be fitted to any type of transporting vehicle or vessel; otherwise they are classified as per their constituent material. It is further submitted by the ld. Advocate for the respondents that these containers are secured with the chassis by means of byonut cupplings and fringes. A drawing was also produced in the Court. It is only such cases which are not specially constructed ....