2003 (7) TMI 339

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....e considered herein. 2. The assessee manufacture aluminium tubes falling through process of conform extrusion and clear the said goods classifying them as aluminium tubes falling under Chapter sub-heading 7608.10 of Central Excise Tariff Act, 1985. As the said aluminium tubes are cleared by the assessee after filling them with nitrogen gas and sealing both the ends and are used in the manufacture of evaporators which are further used by the manufacturers of refrigerators, it is alleged that the said items are to be classified under chapter sub-heading 8418.90 as a part of refrigerators. 3. On going through the impugned order, we find that the point at issue has been properly analysed by the Commissioner as can be seen from P....

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....r of the refrigerator to the tubes to term them as parts of refrigerators. 76. From the above it would follow that the aluminium tubes in running length would have to undergo various process, before they can attain the shape/form of an 'article' that can be 'specifically identified' as a art of a refrigerator. The first of these process would be to cut them to the desired length, during the course of which the nitrogen in the tubes would escape into the atmosphere. Thereafter they would have to be bent into the required shape according to the drawings, which vary depending on the size of the evaporators and the capacity of the freezers in the refrigerators. Until these activities are carried out at the buyer's end, these tubes remai....