1982 (12) TMI 200

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.... that the tubes leading from the boilers would, in turn, be attached to these "stubs". The goods are made of an alloy of steel, and it has been stated that this is an alloy specially chosen for use where high pressures are met with. 2. The appellants are claiming the benefit of the concessional rate of duty, in terms of Notification No. 350-Cus., dated 2-8-1976, which refers to "parts required for the purpose of the initial setting up, or for the assembly or manufacture, or any article falling under............". The Schedule to the said Notification lists several Headings of the Customs Tariff Schedule. Any part required for the initial setting up, or for the assembly or manufacture of any article falling under these Readings is eligibl....

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.... been conceded by the Senior Departmental Representative, Shri N.V. Raghavan Iyer. However, Shri Iyer argued that the goods were not "parts" within the meaning of the Notification. While not disputing that the goods were intended for the manufacture of boilers by the appellants, he argued that, on the basis of the appellants' own representation, and drawings and other literature placed by them before the Tribunal, it was clear that the goods would not be used in the condition in which they were imported, and therefore could not be claimed as "parts" at the time of importation. 6. The Tribunal finds that the goods as imported were in the shape of regular hollow cylinders of steel. In order to enable a boiler pipe to be connected on one si....