https://www.taxtmi.com/caselaws?id=327467 Structural components used essentially as part of a boiler system are treated as parts of boilers under Heading 8402 of the Central Excise Tariff, not as general steel structures under Heading 7308 merely because they are cleared unassembled and erected at the customer's site. The cited clarification states that such items remain boiler parts and accessories even when used at site, since they are not foundation or support structures. On that basis, the assessee's classification under Heading 8402.90 was accepted and the demand founded on Heading 7308 could not stand. en-us Mon, 11 Apr 2016 00:00:00 +0530 Wed, 19 Oct 2016 16:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327467 Structural components used essentially as part of a boiler system are treated as parts of boilers under Heading 8402 of the Central Excise Tariff, not as general steel structures under Heading 7308 merely because they are cleared unassembled and erected at the customer's site. The cited clarification states that such items remain boiler parts and accessories even when used at site, since they are not foundation or support structures. On that basis, the assessee's classification under Heading 8402.90 was accepted and the demand founded on Heading 7308 could not stand. Case-Laws Central Excise Mon, 11 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327467