Pipe clamp classification under Heading 7326.90 confirmed; structural exemption denied for separate identifiable goods.

Specially made pipe clamps used to support inter-connecting pipes between boiler and turbine were treated as separate identifiable commodities, not as parts of structures. On that basis, the claimed structural exemption under Notification No. 86/86-Cus. was unavailable. The text also notes that classification under Heading 7326.90 had been accepted and that refund was granted on the basis of the lower effective duty. The classification and refund relief allowed by the lower authorities were therefore upheld, and the broader exemption claim was rejected.

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Issues: Whether specially made pipe clamps imported by the assessee were classifiable as parts of structures and eligible for exemption under Notification No. 86/86-Cus. dated 17-2-1986, or whether the classification adopted under Heading 7326.90 and the refund granted on the basis of lower effective duty were correct.

Analysis: The clamps were designed to support pipes connecting the boiler and the turbine. They were neither parts of the boiler nor of the turbine, and the two equipment items could be located at a distance depending on requirements. The clamps were therefore separate identifiable commodities and could not be treated as parts of structures. The assessee itself had sought assessment under Heading 7326.90, the Revenue had accepted that classification, and the lower authority had already extended the benefit of the effective rate of duty. On these facts, no infirmity was found in the orders below.

Conclusion: The claim that the goods were parts of structures and entitled to the larger exemption was not accepted, and the refund appeal failed.

Final Conclusion: The classification and refund relief granted by the lower authorities were upheld, and the appeal was rejected.

Ratio Decidendi: Specially made clamps used only to support inter-connecting pipes do not become parts of structures merely because they serve equipment in an industrial installation; where they remain separate identifiable commodities, the claimed structural exemption is unavailable.

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