https://www.taxtmi.com/caselaws?id=345124 Classification of manufactured goods under the Central Excise Tariff Act turned on their description and functional nature, and the appellate authority's re-classification was upheld because its reasons were found justifiable and supported by the goods' characteristics. Boiler drums, chimney shells, ducts, fired heaters, and radiation or convection coils were treated as parts of boilers rather than under the headings claimed by the assessee. The absence of technical literature to displace those findings left the Revenue's classification approach undisturbed, and the assessee's classification claims were rejected. en-us Tue, 20 Jun 2017 00:00:00 +0530 Tue, 08 Aug 2017 11:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345124 Classification of manufactured goods under the Central Excise Tariff Act turned on their description and functional nature, and the appellate authority's re-classification was upheld because its reasons were found justifiable and supported by the goods' characteristics. Boiler drums, chimney shells, ducts, fired heaters, and radiation or convection coils were treated as parts of boilers rather than under the headings claimed by the assessee. The absence of technical literature to displace those findings left the Revenue's classification approach undisturbed, and the assessee's classification claims were rejected. Case-Laws Central Excise Tue, 20 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345124