Classification of LPG Tankers for Motor Vehicle Chassis

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....nkers for Motor Vehicle Chassis. A doubt has arisen whether 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 B....

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....oduct of tanks/containers covered by Chapters 73 or 83, or 86, but are 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)....