2007 (7) TMI 499

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...., SDR, for the Respondent. [Order per : S.S. Kang, Vice-President]. - Heard ld. SDR. None appeared on behalf of the appellant in spite of notice. 2. The appellant filed this appeal against the impugned order whereby demand was confirmed in respect of storage tanks on the ground that the same are excisable goods. 3. In the appeal memo, the contention of the appellant is that t....

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....t immovable property, therefore, are liable for duty. 5. We find that there is no dispute regarding capacity of the tanks. We find that board vide circular dated 15-1-02 relied upon by the appellant in the appeal memo clarified that the huge tanks for storage of petroleum products in oil refineries or installations are not excisable. For ready reference the relevant part of the Circular is....