2002 (6) TMI 487

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.... Smt. Radha Arun, SDR, for the Respondent. [Order per : G.A. Brahma Deva, Member (J)]. - The issue relates to classification of 'Petroleum Storage Tank.' After hearing for some time with reference to the stay petition, we felt that the matter itself can be disposed of on limited issue. Accordingly, the appeal was taken for regular hearing with the consent of both sides. 2. Whether 'P....

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....tinct product namely storage tank has emerged. (b)     That the impugned storage tank is of a compact cylindrical size and cranes can lift goods up to 1000 MT. Technical requirement would decide how to lift a thing and shift from one place to another and that it was not impossible. (c)      That, the cost of transportation may be higher and theref....

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.... of the Tribunal. In support of this contention, he referred to the following decisions :- (a)     J.S.T. Engineering Services v. C.C.E., Jamshedpur reported in 2001 (133) E.L.T. 350 (T) = 2001 (46) RLT 1 (CEGAT-Del.) (b)     Palmtech Engineers Pvt. Ltd. v. Commissioner of Central Excise, Bangalore reported in 2001 (132) E.L.T. 492 (T) = 2001 (45) RLT ....