AAR: Holds supply of ‘Transport Tank mounted on chassis of customer’ classifiable under Heading 7311

Gujarat AAR holds that the product ‘Transport Tank mounted on chassis of customer’ being supplied by the applicant merits classification under Heading 7311;Finds  that there is no Chapter Note in Chapter 87 of the CTA, 1975 analogous to Chapter Note 5 of Chapter 87 of the CETA, 1985 and thus the ‘Transport Tank’, even if mounted or fitted on the Chassis of customer, would not fall under Chapter 87 of the CTA, 1985; Accordingly, opines that “the product ‘...