2002 (6) TMI 314

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..... .A. Brahma Deva, Member (J)]. The dispute in respect of the classification of the household tanks/loft tanks above 300 litres. Whether the impugned item is classifiable under Chapter 3925.10 as per. The Department or under Chapter 3926.90 as claimed by the party is an issue to be considered in this case. 2. It was brought to our notice that the very issue has already been considered by the .....

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..... d further more this plea was not taken before the authorities below. Accordingly the appellants fail on this issue of classification. 4. In view of this classification, alternative prayer of the appellants is considered for claiming benefit of Modvat credit and compute duty demand on basis cum duty price. Since the benefit of Modvat credit as well as duty demand is to be worked out on basis cum .....

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