1996 (9) TMI 258

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..... er : G.R. Sharma, Member (T)]. - By the present appeal the appellants have assailed the order of the Collector (Appeals) on the ground that the Collector (Appeals) had wrongly classified the products manufactured by the respondents and had erroneously denied them the benefit of Notification 132/86, dated 1-3-1986. 2. The facts of the case in brief are that the respondents are engaged in th .....

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..... s for classification of the items described against A, B and C under Heading 39.17, scrubbers were classified under 84.21 and tanks and vessels under Heading 39.25. For gratings the Collector (Appeals) held that they were classifiable under Heading 39.25. About exemption of the items under Notification 132/86 the Collector (Appeals) held that exemption will be available to all items covered agains .....

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..... sels, scrubbers and gratings" and 2nd issue is admissibility of the Notification 132/86. In so far as the classification of "tanks and vessels" is concerned we find that the facts of this case and the case of Heliplastics Limited decided by this Tribunal are similar. "Tanks are vessels" in the present case are used by chemical plants. No evidence has been brought on record that these tanks and ve .....

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..... ot shell of tanks. Having regard to the fact that "scrubbers" are made of plastic and are shell of tanks, therefore, they will be appropriately classified under the same heading under which "vessels and tanks" are classified. In view of the fact that these scrubbers are also used in chemical plants, they will be classifiable under Chapter sub-heading 3926.90. In so far as "gratings" are concerned .....

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..... tification 132/86 shall be eligible to the appellants. The impugned order is therefore modified to the extent stated above and the appeal is disposed of accordingly." 5. Having regard to the ratio of the earlier decision of this Tribunal in the case of the respondents herein, we hold that "vessels," "tanks," "scrubbers" and "gratings" shall be classified under Heading 3926.90 and therefore t .....

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