https://www.taxtmi.com/caselaws?id=88554 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. en-us Tue, 03 Mar 1998 00:00:00 +0530 Mon, 19 Sep 2011 16:29:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88554 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. Case-Laws Customs Tue, 03 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88554