https://www.taxtmi.com/caselaws?id=86838 Boiler bend tubes, elbows, bends, tees and couplings were held classifiable under Heading 25.15 because that entry covered tubes, pipes and blanks therefor even after the specified processes, and it was not restricted by end use. The goods remained identifiable in commercial understanding as tubes, pipes and pipe fittings, so their use as boiler components did not shift them to the residuary Tariff Item 68. Residuary classification was unavailable because a specific tariff entry applied; the items were therefore correctly classified under Heading 25.15. en-us Tue, 17 Jun 1997 00:00:00 +0530 Sat, 27 Aug 2011 16:49:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86838 Boiler bend tubes, elbows, bends, tees and couplings were held classifiable under Heading 25.15 because that entry covered tubes, pipes and blanks therefor even after the specified processes, and it was not restricted by end use. The goods remained identifiable in commercial understanding as tubes, pipes and pipe fittings, so their use as boiler components did not shift them to the residuary Tariff Item 68. Residuary classification was unavailable because a specific tariff entry applied; the items were therefore correctly classified under Heading 25.15. Case-Laws Central Excise Tue, 17 Jun 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86838