TaxTMI 
TaxTMI 
1996 (8) TMI 220
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.... as contended by the Appellants herein or under Tariff Heading 7304.49, as assessed by the lower authorities. 2.1 Learned Consultant Shri P.R. Biswas for the Appellants urges that Section Note 1 to Section 15 specifies certain items in various clauses thereof viz. (a) to (p), which are excluded from the scope of Section XVI of the Customs Act, 1962 under which Chapter 84 falls. His submission is that the goods under consideration viz. Steel Tubes of about three metres in length do not fall under any of those sub-clauses viz. (a) to (p) of Note 1. Ipso facto, therefore, he submits, the Appellants would be covered under Tariff Headings 8419.50 and 8419.90. To bring home his points, he has elaborated that the tubes imported by the Appe....
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....bmits that Explanatory Notes to Tariff Heading 84.19/20 has no application because it speaks of Metal Tubes as not identifiable parts whereas his contention is that the Tubes imported by the Appellants are identifiable parts of heat exchanger or recuperators. 2.3 He has also submitted that the length of the Tubes imported by the Appellants has to be strictly in accordance with the specifications given in Annexure "D" to the Appeal Memo. There is no scope for any tolerance or deviation from the specification given in it. Annexure "D", therefore, he submits makes the goods identifiable parts of heat exchanger. 3.1 Opposing the aforesaid contentions of the learned Consultant, Shri K.K. Biswas, learned SDR for the Respondents su....
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....ation apparatus or rectifying columns, such as retorts, bubble caps and rings, plates and certain tube elements, revolving plates and drums, etc., for roasters or dryers. Metal tubes and pipes which have been bent or curved but not otherwise worked, presented unassembled are not identifiable as parts of goods or this heading and are therefore to be classified in Section XV." [Emphasis by learned SDR] In particular, he submits that this Heading viz. 84.19/20 relates to parts of all machinery and not relating to last machinery i.e. [liquefying air] 3.3 He, therefore, submits that the goods being of very special quality steel even though manufactured to the exact specifications regarding the size of the tubes, neverthele....