2002 (6) TMI 314 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Bangalore considered the classification of household tanks above 300 litres under Chapter 3925.10 or 3926.90. Referring to a Supreme Court decision, it was held that the tanks are classified under 3925.10 as "Buildersware of plastics." The appellants' alternative prayer for Modvat credit was considered, and the appeal was disposed of accordingly.