TaxTMI 
TaxTMI 
1996 (12) TMI 162
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....d qualify for assessment under CTH 84.17 before March, 86 and under CTH 84.19 after March, 86 as against 7304 after that date. 3. Arguing for the appellants, ld. Advocate submits that these seamless steel tubes are not ordinary general purpose goods but are specifically designed and manufactured for the use in heat exchangers. Tribunal in such circumstances has held that such goods are more appropriately classifiable as parts of the finished product. He cites the following cases in support of his contention : 1. BHEL v. Collector of Customs, Madras - 1984 (16) E.L.T. 355 2. Collector of Customs v. J.K. Synthetics Ltd. - 1993 (68) E.L.T. 827 (Tribunal) 3. Motor Industries Co. Ltd. v. Collector of Customs - 1992 (62) E....
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....73.17/19(1). 5. We have heard both sides. It was contended by the ld. Advocate that the appellants are the manufacturer of heat exchangers, pressure vessels etc. The impugned goods while specifically designed and manufactured for heat exchangers are not general purpose parts but are meant specifically for heat exchangers. The goods have been supplied in specified quantity and prescribed specification and had also acquired the quality of being fitted into heat exchangers. We find that seamless steel tubes are specifically described under Heading 73.04 after Feb₹ 86 and under 73.17/19 before that period. Section XV under General Explanatory Note(c) indicates that identifiable parts of articles are classified as such parts in their....
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.... only under relevant tariff heading in Chapter 73. 7. Throughout the proceedings, the ld. Advocate very forcefully contended before us that these items could not be used except as component parts of heat exchangers and therefore, according to established principles of classification would be classifiable only under the chapter heading relevant to heat exchangers. We are unable to persuade ourselves to accept this line of approach in view of the categorical indication as to classification of these goods in HSN Notes. HSN Notes under Heading 73.04 clearly indicate that the products of this heading include in particular among others tubes and pipes suitable for use in heat exchangers. The Hon'ble Apex Court in the case of Collector of Ce....