Tanks - Steel and Aluminium water tanks [Chapter 73 & 76]

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....el, Aluminium Water Tanks (sometimes referred to as roof water tanks and reservoirs) to be fitted in Railway passenger coaches by the Central Excise officers for purpose of levy of duty in the Schedule to the Central Excise Tariff Act, 1985 (henceforth referred to as Tariff). The Central Excise officers of different collectorates have been classifying such Steel/Aluminium water tanks either under ....

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.... the competitive Tariff Headings etc. Board is of the view that steel water tanks are classifiable under Chapter 73 and Aluminium water tanks are classifiable under Chapter 76. 4. Now, therefore, in exercise of the powers conferred under Section 37B of the Central Excises and Salt Act, 1944 (henceforth referred to as Act), and for the purpose of ensuring uniformity in classification. Board hereby....