Property that, by its nature, is susceptible to the sense. Generally, land, fixed improvements, furnishings, merchandise, cash and other items of capital used in carrying on an enterprise.

Very special inbuilt feature. Bitumen will be solid in form in normal condition. This material has to be semi solid form for it to flow for loading and unloading. The hot bitumen in semi-solid form is loaded. The tanks are fitted with a furnace to heat the bitumen inside the tank enabling it to become semi solid form to flow out for unloading. Insulation is done around the tank to maintain its temperature inside the tank. The insulating material is covered by sheet metals.

Classified under Class A-4. Tankers are used for transit of non-solid goods viz., Liquids like water, milk, edible oils, petroleum goods, chemicals, bitumen etc and as gases in liquid form like LPG Oxygen, Nitrogen etc. Tankers are built in the truck itself or as trailer depending on the capacity and its usage. The tankers are manufactured depending on the products, capacity and the law governing the particular product.

Used for transportation of milk and is constructed in stainless steel and few of them are of refrigerated ones. The chemical carrying tanks will be lined with FRP, Glass, Rubber, Plastic etc., depending on the individual chemical and some of them are also insulated.

Used for transportation of water and is the simplest and either rectangle or elliptical with/without full/half baffle plates need no calibration. Tankers used for transportation of petroleum products are governed by various acts viz., Explosive act, Weight and Measures Act (subject to calibration annually), general of 12 KL or approx. 9.6 MT CAPACITY. Tanks usually have three or four compartments and their front and rear end and cover are called as Dish ends, where parturition sheets used are called Baffles mainly to meant to reduce the oscillation of liquid. The loading is done by gravity feed method for majority of the goods such as kerosene, petrol, diesel and edible oil. The inlet for tankers carrying these type of goods will be normally on top of every compartment. There are goods loaded only by pressurized flow. These goods will be loaded only through ports filled at the bottom of the tanks, ex., LPG. The outlets) of gravitational fed loads are provided at the bottom of the tanks. The control of outflow will be done by gate valves. A special feature is provided in the petroleum carrier. A special shut of valve arrangement is provided for emergency purposes.

Tanks to transport gases and are governed by various Statutes. The products are LPG, Oxygen, Ammonia, Nitrogen etc and one such type of tank to carry is LPG tank. The product such as HSD, Petrol and kerosene are loaded at atmospheric pressure while LPG is loaded at certain higher pressure. All pressurized tanks will have safety valves. Temperature and pressure gauges are fitted in the tanks along with rotor gauge to find the level of the liquid. Maximum 85% capacity is loaded. The loading pressure of LPG is 10 KSCM, while filling pressure is 14.4 KSCM. Therefore, manufacturer of LPG Tank is required to involving testing authorities from day one i.e., selection of raw materials while manufacturing LPG Tanks. The drawing and valves details of the Tank are furnished to Explosive department for issuance of Certificate. As LPG is highly explosive in its nature, the Government through the Controller of Explosives stress the safety of the tank by involving third party agencies like M/s IES, Bureau of VERITAS for inspection, from selection of sheets, up to the end of manufacture of tank. Tests carried out during the manufacture of tank.