https://www.taxtmi.com/caselaws?id=86629 Seamless tubes specifically designed for heat exchangers were classified under Heading 73.04 because the HSN notes for that heading expressly include tubes and pipes suitable for use in heat exchangers. That specific coverage prevailed over the broader claim that the goods were parts of heat exchangers under Heading 84.19. As the goods did not fall under Heading 84.19, the exemption claimed under Notification No. 155/86 was not available. The classification under Heading 73.04 was therefore sustained and the exemption claim rejected. en-us Thu, 13 Mar 1997 00:00:00 +0530 Fri, 26 Aug 2011 11:47:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86629 Seamless tubes specifically designed for heat exchangers were classified under Heading 73.04 because the HSN notes for that heading expressly include tubes and pipes suitable for use in heat exchangers. That specific coverage prevailed over the broader claim that the goods were parts of heat exchangers under Heading 84.19. As the goods did not fall under Heading 84.19, the exemption claimed under Notification No. 155/86 was not available. The classification under Heading 73.04 was therefore sustained and the exemption claim rejected. Case-Laws Customs Thu, 13 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86629