1997 (6) TMI 125

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....s. They had declared the same under T.I. 68 of CET which had been approved from time to time. Subsequently, they filed a revised classification list claiming inter alia that they were classifiable under T.I. 25 (15). The A.C. did not agree and held that they were correctly classifiable under T.I. 68 as boiler components. 3. The items in question were :- 1. Boiler Bend Tubes 2. Heat Exchanger, Elements, Components 3. Super Heater Coil/Economic Coils 4. Steam Boilers 5. Skid Assembly 6. Headers and Pipe Fittings including of Bow Bents, Flanges and Cupplings. 4. Ld. Counsel further stated, in response to bench queries that he has since advised his clients not to press their claim ....

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....ght be used as boiler components they would still be classifiable under 73.04 (HSN) and 73.07 respectively; and in view of the language used in Heading 25.15 CET which covers pipes, tubes, etc. including those which had been subjected to various processes mentioned therein. Hence, therefore, the articles in question which, are in the nature of pipes, tubes and fittings should be classified under 25.15 even though they may be usable as components of boilers or otherwise. 6. Ld. DR drew attention to the impugned order-in-original and order-in-appeal and stated that the appellants had themselves earlier classified them under T.I. 68 and there was no reason to change the classification and put them under a different heading because the ....