1983 (12) TMI 290

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... for the Respondent. ORDER This is an appeal by M/s. Bharat Heavy Electricals Ltd., Madras in respect of a consignment of "Seamless Carbon Steel Tubes" as per specification No. DIN 17135 A.S.T. 35 plain square cut ends" in fixed length as per dimension given in the purchase order and invoice. 2. The Customs authorities assessed the goods under Heading 73.17/19(1) of the Customs Tariff....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....being considered as an appeal before us, the appellants have stated that tubes in question were meant for use in the H.P. Heaters and having been got manufactured according to the prescribed specification namely; DIN 17135 A.S.T. 35 which shows that the tubes under consideration are of Boiler specifications. 4. The Bench noted that the appellants have produced end-use affidavit to the effect....