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TMI Blog2008 (6) TMI 202X X X X Extracts X X X X X X X X Extracts X X X X ..... ng construction materials - there is no difficulty in holding that the tanks and vats manufactured by the respondent would fall under Heading 39.25 of the Tariff - that tanks and vats manufactured by the respondent are classifiable as “builders-ware of plastics” – not eligible for exemption. - E/1631/2003 - A/538/2008-WZB/C-II/(EB), - Dated:- 12-6-2008 - S/Shri M.V. Ravindran, Member (J) and K.K. Agarwal, Member (T) Shri N.A. Sayed, JDR, for the Appellant. None, for the Respondent. [Order per : M.V. Ravindran, Member (J)].- This appeal is filed by the revenue against the order-in-appeal No. CEX.XI/JMJ/35/916/NSK/APPEAL/2003 dated 28-2-2003. 2. None appeared on behalf of the respondent despite notice nor there is any req ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant to store chemicals and not water and hence manufactured out of special composition of material with were specific wall thickness - 4 times more 3 times heavier than normal water tanks. These tanks had ultra violet stabilizers to stop radiation and were three times costlier than the water tanks specifically used. The Assistant Commissioner has failed to appreciate the fact that the chemical tanks are being sold by the appellants to the industry, who use them for storing chemicals and they have not sold their tanks to a builder because these are not used by the builders. A list of customers was also scrutinized. Hence, they may be classified under C.H.S. 3926.90 as other articles of plastics and are therefore eligible to claim exemption u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s not disputed that the goods manufactured by the respondent are tanks and vats. The description and usage of tanks and vats manufactured by the respondent tallies with the description of goods given in Note 11(a) of Chapter 39 of the Act. We, therefore, find relationship between the goods manufactured by the respondent with the Heading 39.25. Once it is established that the description of the goods manufactured by the respondent are akin to description of goods given under Heading 39.25 and sub-heading 3925.10, there is no difficulty in holding that the tanks and vats manufactured by the respondent would fall under Heading 39.25 of the Tariff. We accordingly hold that tanks and vats manufactured by the respondent are classifiable as "build ..... X X X X Extracts X X X X X X X X Extracts X X X X
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