https://www.taxtmi.com/caselaws?id=116725 Pressure vessels for a refinery were treated as classifiable under Heading 73.09 because the fixed, built-in stationary internals were not moving parts and the goods could not be treated as mechanical devices under Heading 84.79. For surface condensers assembled at site, the appellate finding on jurisdiction was left undisturbed: any addition of bought-out items and related demand lay with the officer having jurisdiction over the site where the goods came into existence. A further classification dispute concerning TPP deck and facility under Headings 84.30 or 84.31 was not decided on merits because the basic adjudication record was missing; the appeal was disposed of under Rule 11 with liberty to seek restoration. en-us Tue, 04 Oct 2005 00:00:00 +0530 Sat, 16 Jun 2012 10:39:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116725 Pressure vessels for a refinery were treated as classifiable under Heading 73.09 because the fixed, built-in stationary internals were not moving parts and the goods could not be treated as mechanical devices under Heading 84.79. For surface condensers assembled at site, the appellate finding on jurisdiction was left undisturbed: any addition of bought-out items and related demand lay with the officer having jurisdiction over the site where the goods came into existence. A further classification dispute concerning TPP deck and facility under Headings 84.30 or 84.31 was not decided on merits because the basic adjudication record was missing; the appeal was disposed of under Rule 11 with liberty to seek restoration. Case-Laws Central Excise Tue, 04 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116725