https://www.taxtmi.com/caselaws?id=30356 Steel plates, rods, angles and similar fabricated items supplied for boiler-supporting work were treated as structures or parts of structures under Chapter Heading 7308, because they were prepared for use in erection work and were not identifiable as specific boiler parts. Classification turned on the tariff description and interpretative rules, not on the definition of boiler under the Indian Boilers Act, 1923. The mounting framework was regarded as a structural support rather than a component necessary for boiler functioning. The claim for classification under Chapter Heading 8402 failed, and the departmental classification under Heading 7308 was upheld. en-us Fri, 04 Apr 2008 00:00:00 +0530 Sat, 23 Aug 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30356 Steel plates, rods, angles and similar fabricated items supplied for boiler-supporting work were treated as structures or parts of structures under Chapter Heading 7308, because they were prepared for use in erection work and were not identifiable as specific boiler parts. Classification turned on the tariff description and interpretative rules, not on the definition of boiler under the Indian Boilers Act, 1923. The mounting framework was regarded as a structural support rather than a component necessary for boiler functioning. The claim for classification under Chapter Heading 8402 failed, and the departmental classification under Heading 7308 was upheld. Case-Laws Central Excise Fri, 04 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30356