1986 (6) TMI 220

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... for the Respondent. [Order per : M. Gouri Shankar Murthy, Member (J)]. - The issue that arises for decision in this appeal is as to whether the Incoloy 800 Tubes of two different sizes said to be required as spares for a Reformed Gas Boiler are assessable to duty in terms of item 73.17/19(2) or Item 73.17/19(l)(iii) or Item 84.01/02 of the 1st Schedule to the Customs Tariff Act, 1975. 2.....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....) 1986 (26) E.L.T. 367 (Tribunal) that "Incoloy 800" is not "Stainless Steel". 5.  Following the ratio of our aforesaid decision, the goods in this appeal can come within the ambit of Item 73.17/19(l)(iii) only and not Item 73.17/19(2). Item 84.01/02 cannot apply when Item 73.17/19(l)(iii) specifically applies. 6.  While duty was chargeable at 60% ad valorem in terms of Item 73.17/....