2002 (6) TMI 487 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Bangalore considered the classification of 'Petroleum Storage Tank' as goods liable to excise duty. The Commissioner demanded duty on tanks fabricated in situ, claiming they were movable structures. The Tribunal accepted the appeal, citing previous decisions and ruling in favor of the appellants. (2002 (6) TMI 487 - CEGAT, BANGALORE)