2000 (10) TMI 252

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..... owri Shankar, Member (T)]. The question for consideration in this appeal is the classification of the goods described as recovered monomer tanks and monomer mix tanks. While the appellant classified these goods under heading 7309.00 of the Tariff, the department was of the view that the goods were classifiable under heading 7311.00 attracting higher rate of duty. The Collector confirmed the .....

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..... 's order therefore is no basis for classification of these containers for liquified or compressed gas. The Collector's order also is not clear as basis for the re-classification. His claims that the goods were specifically for storage of monomers and not compressed condition which he relies upon to justify the invoking of extended period on limitation is not based on any evidence. No material is c .....

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