2005 (10) TMI 410

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....ri V.S. Venugopalan, Advocate, for the Respondent. [Order per : P.G. Chacko, Member (J)]. -  The dispute in this appeal of the Revenue is in relation to classification of "waste storage tank for waste diversion chamber", which was manufactured by the assessee and supplied to the Indira Gandhi Centre for Atomic Research (IGCAR), Kalpakkam, in the month of April, 1997. The assessee classi....

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....e it required to be classified under Heading 73.09 whereunder there was specific mention of 'storage tank'. With reference to the assessee's claim that the tank was fitted with thermal equipment and hence was to be classified under Heading 84.01, ld. SDR submitted that there was no evidence of the tank having been fitted with any thermal equipment. Ld. Counsel for the assessee referred to the term....