https://www.taxtmi.com/caselaws?id=166799 Seamless carbon steel tubes specially manufactured to the stated specification were treated as components of heat exchangers and high pressure heaters because the end-use affidavit, technical write-up and drawings showed actual use in boiler-related assembly. On that basis, the goods were classified under Heading 84.17(1) rather than Heading 73.17/19(1). Since the tubes were accepted as boiler-related components and the notification conditions were satisfied on the record, exemption under Notification No. 350-Cus. dated 2-8-1976 was available and refund followed on reassessment. en-us Sat, 03 Dec 1983 00:00:00 +0530 Wed, 05 Nov 2014 12:47:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166799 Seamless carbon steel tubes specially manufactured to the stated specification were treated as components of heat exchangers and high pressure heaters because the end-use affidavit, technical write-up and drawings showed actual use in boiler-related assembly. On that basis, the goods were classified under Heading 84.17(1) rather than Heading 73.17/19(1). Since the tubes were accepted as boiler-related components and the notification conditions were satisfied on the record, exemption under Notification No. 350-Cus. dated 2-8-1976 was available and refund followed on reassessment. Case-Laws Customs Sat, 03 Dec 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166799