TaxTMI 
TaxTMI 
1996 (9) TMI 250
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....R, for the Respondent. [Order per : S.K. Bhatnagar, Vice President]. - This is an appeal against the order of Collector (Appeals), Madras dated 20-1-1987. 2. Ld. Counsel stated that the appellants had imported copper tubes (ASTMB-68 DHP) specially designed for use in refrigeration industries which was classifiable according to them under Heading 84.15 and not under Heading 74.07/08(1). 3....
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....ut properly understanding the various facts and without applying the interpretative rules. 5. It was also their contention that the copper tubes imported by them had specific properties for the purpose of use in refrigeration industry; hence they should be classified under [Heading] 84.15 (1). 6. Ld. DR stated that the imported copper tubes were originally assessed under Heading 74.07/....
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....the Assistant Collector's order was confirmed by the Collector (Appeals). 8. The ld. Collector (Appeals) has also noted that the items have been imported in the form of coils and in straight lengths and the goods in their present form cannot be used in refrigeration machines. They have to be further cut and fabricated. The catalogue of the goods as well as the invoice description makes this ....
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....imported had multifarious uses :- "5. ...... ASTM B catalogue (xerox copy of which is filed by the assessee) shows the typical uses of the tubes under B 68 type are as follows : B 1 Typical uses : Household : gas lines, heater lines and units, oil-burner tubes, plumbing pipe and tube, refrigerators; industrial : condenser, evaporator and heat-exchanger tubes, dairy tubes, distiller tubes, pulp a....