1998 (3) TMI 275

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.... Respondents. [Order per : Lajja Ram, Member (T)]. -  Shri R.K. Malhotra, Deputy General Manager informs that the Committee on Disputes had allowed M/s B.H.E.L. to pursue this appeal with the Tribunal. The Committee on Disputes in their Meeting held on 23-11-1995 had permitted M/s B.H.E.L. to pursue the appeal in CEGAT as per Item No. 26 of the Minutes of the Meeting. 2. M/s B.H....

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....ate of duty applicable for the goods under sub-heading 7326.10 of the Customs Tariff was lower than the one paid by the appellants and therefore, granted a refund of Rs. 21,68,898.20. Appellants filed an appeal with the Collector, Customs (Appeals), Madras who observed that the pipes with which the clamps were used were conduits to transmit steam and water to the required location. He confirmed th....

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....r supporting the pipe coming out of the boiler and going to the turbine. 5. We have carefully considered the matter. We find that these specially made clamps were for supporting the pipes which are neither parts of the boiler nor of the turbine. They are used to inter-connect the two and were separate identifiable commodities. It could also not be said that the boiler and the turbine were ....