2002 (6) TMI 487

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....dent. [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 'Petroleum Storage Tanks' of the dimension as....

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.... (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 therefore the manufacturer found it more convenient and e....

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....eferred 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 547 (CEGAT-Ban.) 5. Heard Smt. Radha Arun, SDR for ....