REPRESENTED BY :      Shri R.J. Parakh, Advocate, for the Appellant.

Shri A. Chopra, JDR, for the Respondent.

[Order per : Gowri 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 notice issued for recovery of duty following such classification. Hence this appeal.

2. Heading 73.09 is for pressure vessels, tanks and similar tanks for any material of iron or steel (other than the compressed and liquified gas) Heading 73.11 is for containers for compressed or liquified gas of iron or steel. We are unable to find on reading either in the show cause notice or in the order of the Collector any material justifying this view. The notice to show cause cites a condition in the purchase order that the goods were to be subject to tests to show compliance with the purchaser's specifications for pressure vessels; but if that were the case the alternative classification would not be under the heading proposed. It could possibly be under Heading 84.19. This condition in the buyer'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 cited in support of this contention. There is therefore no support for the proposal in the notice for re-classification of these goods and so for the demand for duty.

3. The appeal is accordingly allowed and the impugned order set aside.

Equivalent 2000 (122) ELT 0842 (Tribunal)