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of <h1>Classification of 'Seamless Tubes' under CTH 7304.39 upheld, not as parts of heat exchanger. Revenue appeal allowed.</h1> The tribunal ruled that 'Seamless Tubes' are classified under CTH 7304.39 and not as parts of a heat exchanger under 8419.50 with the benefit of ... Classification The judgment concerns the classification of 'Seamless Tubes' under CTH 7304.39 or as parts of a heat exchanger under 8419.50 with the benefit of Notification No. 155/86. The tribunal ruled that the tubes fall under Chapter 73 and are not eligible for exemption under the notification. The impugned order was set aside, and the Revenue appeal was allowed.
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