TaxTMI 
TaxTMI 
1997 (9) TMI 179
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....the process of fabrication which were excisable goods and, therefore, alleged that the appellants were required to pay duty on those items. The lower authorities after considering the submissions of the appellants decided the issue on a number of items and the only items that are before us for decision are "Hollow Profiles", "Ducts" and "Ducts' Supports". The question for decision before us is whether duty will be chargeable on these items as they had come into existence as excisable goods and are distinct in character, use and nature. 2. Shri P.S. Bedi, learned Consultant appearing for the appellants submits that "Hollow Profiles" are nothing but a plate given a particular shape for the manufacture of chimney. He submits that the pla....
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....e structures but are defined goods specifically mentioned under Chapter Heading 73.06. He submits that Chapter Heading 73.08 covers structures and parts of structures of iron and steel plates, rods, angles, shapes, sections, tubes and the like prepared for use in the structures of iron or steel. The learned SDR submits that chimney is not a structure, therefore, classification of the product under Chapter Heading 73.08 is not correct and the correct classification is only under Chapter Heading 73.06. He submits that since the product is classifiable under Chapter Heading 73.06, therefore, the Notification No. 61/90, dated 20-3-1990 is not applicable to Hollow Profiles. 5. In respect of Ducts and Ducts' Supports, the learned SDR submit....
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....ng or purifying machinery and apparatus, for liquids or gases." 7. We find that Chapter Heading 73.06 covers tubes, pipes and hollow profiles of iron or steel. Here we are concerned with the examination of a chimney fabricated/manufactured in a plant meant for the manufacture of sponge iron. The product no doubt is described by them as "hollow profiles." However, the product is not used in the manufacture of tubes or pipes of a chimney. Now coming to the question, whether it is structure and part of structure of iron and steel or plates, rods, angles, shapes, sections, tubes and the like prepared for used in structure of iron or steel. We note that chimney of a specific size and dimension is the requirement of specific plant. We also ....