2000 (3) TMI 541 - AT - Central Excise

Summary

The appeal by M/s. Kosan Industries Pvt. Ltd. regarding the classification of Ethylene Oxide Road Tanker was rejected. The tanker was classified as bodies for motor vehicles under Heading No. 8707, not as containers under Heading No. 8609. The Supreme Court's decision in the case of Collector of Central Excise v. Cotspun Ltd. was deemed inapplicable as the classification lists had not been approved. The tankers were considered bodies to be fitted on chassis, not containers for transport of fluids. The decision of the Collector of Central Excise (Appeals) was upheld, and the appeal was rejected.