Judgment

V.N. Khare, J.-These two appeals are directed against the order dated 12-8-92 passed by the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi (hereinafter referred to as the ‘tribunal’), whereby the tribunal allowed the respondent’s appeals holding that the tanks and vats manufactured by the assessee would be classified under sub-heading 3926.90 of the schedule to the Central Excise Tariff Act, 1985 as “other articles of plastics” and not under heading 39.25 and sub-heading 3925.10 as “builders ware” of plastics.

2. The facts of the case, briefly stated, are these :

The respondent herein is engaged in business of manufacture of ves­sels, chemical tanks, reaction vessels, pipes and gobar gas plants. On a surprise inspection of the respondent’s factory by the Central Preventive Unit of the Central Excise Department it was found that the respondent’s unit was engaged in manufacture and sale of reservoir tanks etc. without payment of excise duty. Earlier, the respondent claimed exemption from licensing control by declaring the goods manu­factured by them being goods covered by sub-heading 3926.90 of the Central Excise Tariff Act. The Excise authorities being of th