Classification of LPG Tankers for Motor Vehicle Chassis

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....hether in the manufacture of road tankers used for carring milk, petroleum, LPG etc, containers or tanks come into existence as separate distinct excisable goods of Chapter 73, 83, 86 or whether it is to be regarded as fabrication of bodies of motor vehicles. 2. The matter was discussed in the West Zone Tariff Conference of Collectors at Bombay on 28-7-1988 but in view of the divergent opinions e....

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....re more appropriately considered as parts of motor vehicles for carriage of goods, or trailers or tanker wagons since they have no other use and are specially designed for them. They cannot also be taken as containers of Heading 8609 in view of explanatory notes for that heading (P. 1421) and general scope of the section (p. 1409). Tanks for railway tank wagons SH 8606 are classifiable as parts of....