2008 (6) TMI 202

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....Appellant. None, for the Respondent. [Order per : M.V. Ravindran, Member (J)].- This appeal is filed by the revenue against the order-in-appeal No. CEX.XI/JMJ/35/916/NSK/APPEAL/2003 dated 28-2-2003. 2. None appeared on behalf of the respondent despite notice nor there is any request for adjournment. 3. Since the issue involved is in a narrow compass, the appeal taken up for disposal in....

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....ndustries v. CCE, as reported at 1993 (63) E.L.T. 178 and CCE v. Chemical Process Equipment Pvt. Ltd., as reported at 1996 (88) E.L.T. 157 (Tri.) are not good law, as the Hon'ble Supreme Court in the case of CCE, Bombay v. K.W.H Heliplastics Ltd., as reported at 1998 (97) E.L.T. 385 (S.C) has set aside the decision of Tribunal. 7. On perusal of the order-in-appeal, we find that the Commissioner....

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.... they may be classified under C.H.S. 3926.90 as other articles of plastics and are therefore eligible to claim exemption under notification 15/94, a similar issue has been decided in the case of Chemical tanks viz., Heliplastic Industries v. Central Excise Special Bench, CEGAT, Delhi 1993 (63) E.L.T. 178 and also CCE Bombay v. Chemical Process Equipment's Pvt. Ltd., 1996 (88) E.L.T 157 (Tribunal) ....

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....e Act, provides that Heading 39.25 applies also to reservoir, tanks, including septic tank, vats and similar containers. The purpose and use of these goods is to hold liquids or something in liquid form in process of manufacture as in tanning and dyeing etc., and thus can be used and are capable of being used for water storage in connection with raising of construction or mixing construction mater....