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of <h1>Tribunal Upholds Classification Decision for Imported Copper Tubes</h1> <h3>SHRI RAM REFRIGERATION INDUSTRIES LTD. Versus COLLR. OF CUS., HYDERABAD</h3> SHRI RAM REFRIGERATION INDUSTRIES LTD. Versus COLLR. OF CUS., HYDERABAD - 1996 (88) E.L.T. 427 (Tribunal) Issues: Classification of imported copper tubes under Heading 84.15 or 74.07/08(1), applicability of additional duty under Tariff Item 29A(3) or 26A(3), entitlement for exemption under Customs Notification No. 45/83, rejection of refund claim without personal hearing, interpretation of the classification rules, use of imported copper tubes in refrigeration industry, assessment under Ex-Bond Bill of Entry, rejection of refund claim based on multifarious uses of the goods, necessity of further fabrication for use in refrigeration machines, absence of supporting material for appellant's contention.The appellant contested the classification of imported copper tubes, designed for refrigeration industry use, under Heading 74.07/08(1) by the Department, insisting on classification under Heading 84.15. They argued that the latter heading pertains to general purpose copper tubes, not specific parts of refrigeration equipment. Additionally, they claimed entitlement to exemption under Customs Notification No. 45/83 and disputed the application of additional duty under Tariff Item 26A(3) rather than 29A(3). The refund claim, rejected without a personal hearing, was based on the assertion that the goods were not exclusively for refrigeration equipment. The Collector (Appeals) dismissed the claim, emphasizing the multifarious uses of the imported copper tubes beyond refrigeration equipment, as evidenced by the catalogue.The Department maintained that the imported copper tubes were initially assessed under Heading 74.07/08(1) with the applicable duty at the time of filing the Into Bond Bill of Entry. Subsequent clearances under Ex-Bond Bill of Entry were in line with the original assessment, with no excess payment involved. The authorities rejected the refund claim due to the diverse applications of the goods, including household and industrial uses beyond refrigeration equipment. The Collector (Appeals) highlighted that the goods, in their current form, required further cutting and fabrication before use in refrigeration machines, as evident from the catalogue and invoice descriptions.The Tribunal observed that the ld. Collector (Appeals) and Assistant Collector's conclusions were supported by the catalogue, indicating the varied uses of the imported copper tubes. The appellant failed to provide additional evidence to substantiate their claim for classification under Heading 84.15. Consequently, the appeal was dismissed for lack of supporting material, affirming the rejection of the refund claim by the lower authorities based on the versatile applications of the goods beyond refrigeration equipment.
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