ORDER
G.R. Sharma, Member (T)
1. The facts of the case leading to the present appeal are that the appellants submitted a classification list in respect of a product describing it as ‘other articles of plastic’ in the form of tanks ‘for storing the petroleum products and claimed exemption thereon under Chapter sub-heading 3926.90. The Department alleged that the product is specific inasmuch as it has been described as tank’ where as tank is used for storage of petroleum or other material remains a tank and, therefore, held that the items shall be classifiable under Chapter sub-heading 3925.10.
2. Shri S.V. Jagesha, ld. Consultant appearing for the appellants submits that the very same issue is covered by the decision of the Tribunal in the case of Heliplastics Limited v. Collector of Central Excise, 1993 (63) E.L.T. 178 (Tribunal) and in the case of Collector of Central Excise, Bombay v. Chemical Process Equipments Pvt. Limited, 1996 (88) E.L.T. 157 (Tribunal). The ld. Consultant therefore, submits that the decision of the Tribunal in the above two cases sequarly covers their case and therefore prays that the appeal may be allowed.
3. Shri J.M. Sharma, ld. JDR appearing for the respondent Commissioner submits that the product tank whether it is used for storing chemicals or motor spirits or petroleum product is a specific product; that end use cannot be treated as a deciding factor for classifying a product. He submits that even in the requisitions later produced by the appellants the product has been described as GRP ‘tank’ of 10 kilolitre capacity. He submits that in this letter also the product has been described as tank. Ld. DR submits that the well settled position in law is that whenever there is a specific description of the product, the product becomes classifiable under that specific description as against the generic description that is to say that as against the general entry a specific entry shall prevail for purpose of classification. He submits that a cursory look at the tariff for the relevant period will show that tanks come under Chapter heading 3925.10; that it was a specific entry whereas the classification under Chapter sub-heading 3926.90 reads others under the broad heading articles of plastic or plastic of other materials to heading No. 3901 to 3904. Reiterating the findings of the lower authorities the ld. DR submits that the product merits classification under Chapter sub-heading 3925.10.
4. Heard the submissions of both sides.
5. We find that in clause 6 under Chapter 39 specific broad headings are provided. Normally we are guided by the broad heading. First we have to see whether the product merits classification under that broad heading or not. A look at 39.25 sub-heading shows that this heading stands broadly for builders-ware of plastic not elsewhere specified. Builder-ware are included therefore for classification under this broad heading. Its essential requirement is that the product should be a builders-ware of plastic. Now what is a builders-ware. Though a ‘builders-ware’ cannot be placed under a rigid definition. But as broadly understood it is an item which is used by the builders. In the instant case the product is a tank used for storing petroleum products. Now whether a tank used for storing petroleum products can be treated as a builders-ware. In the normal understanding and common parlance test a tank manufactured for storing petroleum will normally not to be understood by the persons dealing in it as a builders-ware.
6. Now coming to the claim of the appellants we find that the product is an article of plastic. It does not fall under any of the other headings broadly stated in the tariff. Therefore, it will find place in the residuary entry under tariff sub-heading 3926.90. We also note that the Tribunal had occasion to examine tanks and vessels used by chemical plants and chemicals tanks are anti-reaction vessels. The Tribunal in both the cases cited and relied upon by the appellants held that in the absence of any evidence that the goods were builders-ware classification under sub-heading 3926.90 would be appropriate. We do not see any reason to dis-agree with this findings of the Tribunal. In the result, we follow the ratio of the decision and hold that tanks manufactured for storage of petroleum products are not builders-ware. In the instant case tanks shall be classifiable under Chapter sub-heading 3926.90.
7. In the result, the appeal is allowed. Consequential relief if applicable will be given to the appellants in accordance with law.