TaxTMI 
TaxTMI 
1997 (3) TMI 312
X X X X Extracts X X X X
X X X X Extracts X X X X
....tion of the Tubular Steel Coils for machineries, such as, superheaters, economisers etc. The SLI had sought classification of the coils in question under Heading No. 73.03 of the Schedule to the Central Excise Tariff Act, 1985 (hereinafter referred to as the `Tariff'), while the of Collector of Central Excise (Appeals) had confirmed the classification of these coils under Heading No. 84.04 of the Tariff. 2. The matter was heard on 12-12-1996, when Shri B.M. Chattopadhyay, advocate, appeared for SLI. Shri M. Jayaraman, JDR, represented the respondent/Revenue. 3. Shri B.M. Chattopadhyay, advocate, stated that the matter related to the classification of pipe coils for superheaters and economisers under the new Central Excise Ta....
X X X X Extracts X X X X
X X X X Extracts X X X X
....that the item economiser had been clearly indicated in Heading No. 8404.00 and hence the parts of such goods were also liable to be classified under that Heading. The Collector of Central Excise (Appeals), Calcutta, confirmed the classification as decided by the adjudicating authority. 6. The appellants SLI manufactured tubular steel coils from mild steel welded tubes, hot-rolled cold drawn seamless steel tubes by cutting them to the required lengths and subjecting them to the various processes of bending and arranging to the required configuration. The individual tubes from which the coils were built up were cross-welded together into one continuous length by electric resistance welding, or metal arc welding, or oxyacetylene weldin....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ted above its saturation temperature. According to the Customs Co-operation Council Nomenclature, Explanatory Notes (referred to as `BTN'), superheaters consist of headers with a high-pressure steel tube system in which the saturated steam from the boiler is further heated to remove moisture and to produce steam at high temperature. Superheaters are often part of the main boiler assembly, but in some cases have a separate flue system. In industrial plants where large quantities of high pressure steam are required for a wide variety of purposes, the steam is generated in boilers at pressures of about 175-600 lb./in2 (in power stations : up to about 2400 lb./in2). Modern high-efficiency boilers, capable of very quickly coping with high pea....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... In the mixing type economiser, waste steam is passed directly into a chamber containing the feed water. 9. The appellants had sought classification of their goods described by them in their Classification List as pipe coils for superheaters, economisers etc., under Heading No. 7303.00 of the Tariff as in force during the year 1986. Heading No. 7303.00 of the Tariff covered tubes and pipes and blanks therefor of iron or steel, rolled, forged, spun, cast, drawn, annealed, welded or extruded (other than rain water pipes). The raw material for the production of the coils under consideration were welded/seamless pipes. 10. Under Section XV of the Tariff (under which Chapter 73 was covered), it was provided by Section Note 1(f) t....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... tubes had lost their basic character as pipes and tubes, after they had been converted into tubular coils. As is seen from the product literature, they had been specifically designed, fabricated and organised, as to be suitable for no general purpose, but to go with the well defined uses as part of engineering products. Under Section Note 2 of Section XVI of the BTN, parts of machines, subject to the condition mentioned therein, if suitable for use solely or principally with a particular kind of machine or with a number of machines falling within the same heading, were to be classified with the machines of that kind. It is provided at page 1167 of Volume 3 of the BTN as under : Subject to the general provisions regarding the classifi....
X X X X Extracts X X X X
X X X X Extracts X X X X
....steel coils were correctly classifiable under Heading No. 84.04 of the Tariff. 14. In the case of Bharat Forge & Press Industries (P) Ltd. v. Collector of Central Excise - 1990 (45) E.L.T. 525 (S.C.), the matter related to the classification of pipe fittings such as elbows, bends and reducers. The question for consideration was whether the pipe fittings produced by cutting the pipes and tubes into different sizes and shapes by heating, hammering and pressing were classifiable under Item No. 26AA(iv) or under Item No. 68 of the old Central Excise Tariff (prior to 1-8-1983). During the relevant time, Item No. 26AA(iv) covered the pipes and tubes (including blank therefor) all sorts, whether rolled, forged, spun cast, drawn, annealed, ....