2004 (5) TMI 403

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....ellant. Shri Gajendra 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)&nbsp....

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....ng classified other products also. (ii)       Catalogue mentions 'the Reformer Tubes' have been manufactured over the years as per specification, designs and approved drawing and procedure of reputed international consultants. The catalogue also gives other details of composition of alloys etc. and characteristics, these tubes are used in various plats. The product....

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.... (b)      xxxxxxxx (c)      xxxxxxxxxx              In Chapters 73 to 76 and 78 to 82 (but not Heading 73.15) references to parts of goods do not include reference to parts of general use as defined above.              ....

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....nder Chapter 84.81. (b)        The entity "Reformer Tubes" as per catalogue of the manufacturer are assembly of tubes, as per design with caps/cocks/valves placed as per design and are not only inter-connected tubes but are in desired sets strapped or on frame work. The entity does not offer any resemblance in specification or and performance of the products o....