1998 (6) TMI 197

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....tubes imported remained steel tubes though they are to be used in heat exchangers and therefore, fell under Chapter Heading 73.04 as articles of steels and Notification 62/94 would not apply. The Collector (Appeals), reversed his decision and held in favour of the respondent. This order is now challenged by the department. 2. Chapter 73 deals with articles of iron and steel. Chapter Heading 73.04 deals with tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel. Chapter 84 relates to "nuclear reactors, boiler, machinery and mechanical appliances; parts thereof". Chapter Heading 84.19 takes in "machinery, plant or laboratory equipment, whether or not electrically heated, for the treatment of materials by a ....

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....to the contents of the invoice. There is therefore reason to assume that the lower authorities also did not have the benefit of understanding the contents of the invoice. 4. Respondent has produced before us copy of the fax message obtained from the manufacturer recently. It says that the manufacturers had subjected the steel tubes in question to two operations namely, normalising heat treatment at 925oC as per ASME SA 213 T11 and tempering heat treatment at 750oC as per ASME SA 213 T11. The lower authorities had no opportunity to consider this material and to verify whether by subjecting steel tubes to these two processes, they could be said to have been "otherwise worked " with the meaning of HSN explanatory notes at page 1178. In t....