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Issues: Whether steel plates, rods, angles and similar fabricated items supplied for erecting boiler-supporting structures were classifiable under Chapter Heading 7308 as structures or parts of structures, or as boiler parts under Chapter Heading 8402.
Analysis: The goods were supplied as steel structures prepared for use in erection work and were not identifiable as specific parts of boilers. Chapter Heading 7308 covers structures and parts of structures, including plates, rods, angles, shapes and sections prepared for use in such structures, and its residuary sub-heading takes in similar items not specifically listed. Classification had to be determined from the tariff description and interpretative rule, not from the definition of boiler in the Indian Boilers Act, 1923. The mounting structure supporting the boiler was treated as a structural support, not as equipment attached to the boiler vessel or as a component necessary for the boiler's functioning. The relied-upon precedent on structures prepared for use in construction work supported classification under Heading 7308.
Conclusion: The goods were correctly classified under Chapter Heading 7308, and the claim for classification as boiler parts failed.
Final Conclusion: The appeal was rejected and the classification adopted by the department was upheld.
Ratio Decidendi: Steel items fabricated or prepared for use as structural supports are classifiable under Heading 7308 when they answer the tariff description of structures or parts of structures, and they do not become boiler parts merely because they support boiler equipment.
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