1997 (5) TMI 197

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....or the Respondent. [Order per : Lajja Ram, Member (T)]. - In this appeal filed by the Revenue being aggrieved with the order-in-appeal dated 27-12-1990 passed by the Collector (Appeals) Customs Excise, Bombay the matter relates to the eligibility of the seamless carbon steel tubes to the benefit of concessional rate of customs duty under Notification 155/86-Cus., dated 1-3-1986. The exemptio....

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....a, DR for the Revenue submitted that this matter is already covered by a series of decisions of this Tribunal wherein it had been held that the steel tubes were classifiable under Heading 7304 of the Tariff and not as part of the heat exchanger. He particularly referred to the Tribunal decision in the case of Ess Kay Machinery Pvt. Ltd. v. CC, Calcutta reported in 1996 (88) E.L.T. 779 (Tribunal) =....

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....he machines could only be considered after the classification under specific heading was ruled out. the Asstt. Collector of Customs had also referred to the explanatary notes at page 1015 where in it had been mentioned that the product of the Heading No. 73.04 included tubes and pipes suitable for use in heat exchanger. 5. We find that the matter is already covered by the Tribunal decision....