1997 (8) TMI 276

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....j, SDR, for the Respondent. [Order per V.P. Gulati, Vice President]. - The issue in the appeal relates to the classification of the steel tubes imported by the appellants which have been assessed by the learned lower authority under Tariff Heading 73.17/19(1)(i) read with Notification 38/84. The appellants have sought for the classification of the same under Tariff Heading 73.17/19(1)(ii). T....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....presentative of the appellants has pleaded that the tubes imported by them are used for the manufacture of drill bits of a special kind to facilitate the drilling operations requiring a longer penetration. He has pleaded that the pieces of the tubes imported function as a shank at the one end of which the drill bit is fixed while at other end the arrangement for fixing the drill piece into the mac....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....illing operations. In the present case, he pleaded that the tube functions only as a shank and the drill bit is attached to it and apart from providing a length for the drill bit, it does not provide any function with reference to the purpose for which the drilling is done. 4. In a rejoinder, the learned representative of the appellants has pleaded that through the hallow portion of the tu....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... those which are used for prospering oil or gas and may be even for water. In this background, the appellants' goods do not pass the muster of the drilling pipes as understood in the technical literature. The appellants have not been able to show that their pipes are known in the trade as drilling pipes. Their claim to the assessment as claimed by them is only for the reason that since the tube is....