GAIL INDIA LTD. Vs. CCE

JUDGEMENT

(1.) Heard both sides.

(2.) Appellants filed this appeal against the Adjudication order passed by the Commissioner of Central Excise whereby the duty was demanded in respect of the Horton Spheres and Petals.

(3.) The contention of the appellant is that these are huge storage tanks of 28.6 meters weighing 384.8 MT and these are constructed at site sep by step and these are used to store LPG or similar liquefied hydrocarbons. The appellants relied upon the decision of the Tribunal in the case of ICB (P) Ltd. Vs. Collector of Central Excise, Baroda, reported in 1997 (95) ELT 239 (Tribunal)