2018 (1) TMI 466

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.... Sharma, DR) ORDER Per: (Dr.) Satish Chandra The present appeal is filed by the assessee-Appellants against the Order-in-Appeal No.26-27/CB/CE/JPR-II/2011 dated 22.02.2011 passed by the Commissioner of Central Excise (Appeals-II), Jaipur. The period in dispute is March to December, 2000. 2. This is the second round of litigation before the Tribunal. Earlier, the Tribunal vide its Final Order....

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....learned Chartered Accountant for the assessee-Appellants and Shri M.R. Sharma, learned DR for the Department. 5. The learned Chartered Accountant submits that they are the manufacturer of "Chemical Storage Tanks". They fabricated storage tanks for use in their factory and paid excise duty by initially classifying under sub-heading 73.09 of the Central Excise Tariff Act, 1985 and took cenvat credi....

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....rsy, in the present appeal, is regarding the classification. After going through the Chapter Note 73 and 84 of the Central Excise Tariff Act, 1985, we find that the tank with temperature controller is classifiable under Heading 84.19. The contention raised by the assessee-Appellants that storage tank had such facility is not disputed in view of the observation made by the Tribunal in its earlier o....