TaxTMI 
TaxTMI 
2008 (1) TMI 114
X X X X Extracts X X X X
X X X X Extracts X X X X
....es to the classification of the goods manufactured by the appellant like section line assembly, liquid line assembly, discharge line assembly, charging line, header, capillary, strainer assembly etc. which are used in the manufacture of air conditioner. Whereas the appellant has claimed classification of the said products under the heading 74 of CETA, 1985, these being copper pipe fittings, ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ent angles and shapes and are joined together with the aid of brazing torch. The copper tubes are then cleaned for the fine particles left inside the pipe and washed with chemical solution so as to restore its original colour. Thereafter, the open ends of the copper tubes are closed with plastic cap. 3. The learned advocate appearing for the appellant has admitted that the goods were ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....nbsp; Merely because they are manufactured according to the specifications and sizes given by their customers who are air conditioner manufacturers, will not oust the goods from the category of copper tubes and pipes and would bring the same under the category of air conditioner part, especially when Heading 74.12 does not lay down any criteria as regards dimension of the goods. We also note....
X X X X Extracts X X X X
X X X X Extracts X X X X
....l use of. The goods under consideration by us are pipe fitting. They are connected at the end of each row. They are used to connect by bracing, the ends of each pair of copper pipe which form the condenser coil, the object being to return the refrigent in the same direction from which it came. The goods are clearly therefore U bends or return bends specified as pipe fittings in the Explanatory Not....