Boiler components classification: site-erected structural parts remain under Heading 8402, not general steel structures.

Structural components used essentially as part of a boiler system are treated as parts of boilers under Heading 8402 of the Central Excise Tariff, not as general steel structures under Heading 7308 merely because they are cleared unassembled and erected at the customer's site. The cited clarification states that such items remain boiler parts and accessories even when used at site, since they are not foundation or support structures. On that basis, the assessee's classification under Heading 8402.90 was accepted and the demand founded on Heading 7308 could not stand.

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Issues: Whether steel fabricated structures manufactured and cleared in unassembled condition for erection at the customer's site were classifiable as parts of boilers under Heading 8402 of the Central Excise Tariff Act, 1985, rather than as steel structures under Heading 7308.

Analysis: The dispute was not examined on its merits because the Department had issued a clarification stating that structural components used essentially as part of a boiler system are classifiable as parts of boilers under Heading 8402 of the Tariff. The clarification also stated that such components are to be treated as parts and accessories of boilers and are not excluded merely because they are used at site, since they are not foundation or support structures but are essentially part of the boilers. This clarification supported the assessee's consistent stand that the goods were boiler components covered by Heading 8402.90 and not independent steel structures.

Conclusion: The classification adopted by the assessee was accepted, and the demand based on classification under Heading 7308 could not stand.

Ratio Decidendi: Structural components used essentially as part of a boiler system are classifiable as parts of boilers under Heading 8402, and not as general steel structures merely because they are erected at the customer's site.

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