Tariff classification of replacement boiler tubes must follow the specific boiler heading when documents support genuine spare parts

Imported boiler tubes used as spare parts for boilers in thermal power stations were classified under the specific tariff heading for tubes and pipes for boilers, because the invoice, supporting certificates and import licence all described them as genuine replacement boiler tubes. On that record, the residual higher-rated sub-heading could not apply. The departmental classification was rejected and the assessee obtained relief on the lower-rated heading.

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Issues: Whether the imported boiler tubes were correctly classifiable under Heading 73.17/19(l)(iii) as tubes and pipes for boilers, or under sub-heading (1)(i) at the higher rate.

Analysis: The goods were imported as spare parts for boilers already installed in thermal power stations. The invoice described them as boiler tubes, and the supporting certificates showed that they were in fact used for replacement in boilers. The import licence also described the goods as boiler tubes for USSR sets, which supported the assessee's claim. On the record, the goods answered the description of tubes and pipes for boilers and not the residual sub-heading applied by the department.

Conclusion: The classification adopted by the department was rejected and the goods were held classifiable under the lower-rated heading claimed by the assessee.

Final Conclusion: The appeals succeeded and the assessee was entitled to the resulting relief.

Ratio Decidendi: Where the documentary evidence shows that imported goods are genuine replacement boiler tubes and the tariff description specifically covers such goods, classification must follow the specific heading rather than a residual higher-rated entry.

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