2004 (5) TMI 403

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....endra Jain, CA, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. - Revenue is in appeal against the orders of CCE (Appeals) having classified - (i) Radiant tube assemblies (ii) Retort tube assemblies (iii) Hearth plate assemblies (iv) Reformer tube assemblies (v) Grid assemblies (vi) Furnace rollers and air injection tube assemblies Manufactured and cleared by the respondent as....

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....istics, these tubes are used in various plats. The product is a standard product and differ only in design and composition and customers vary from fertiliser to petroleum industry. (iii) Section Notes on parts of articles of general use are to be classified in the headings mentioned therein. Note 2 to Section XV covers 7307 so even if the entity are for specialised use in a particular industry as....

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....lows : "This heading therefore includes flat flanges and flanges with forged collars, elbows and bands and return bends, reducers, tees, crosses, cap and plugs, lab joint sub ends, fittings for tubular railings and structural elements off sets, multi branch pieces, couplings or sleeves, clean out traps, nipples, unions, clamps and collars." And excludes 'fittings equipped with caps, cocks, valv....