2008 (4) TMI 107

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....made for erection as steel structures for mounting boilers and accessories. He upheld the classification of the impugned goods, namely, steel structures under Chapter sub-heading 7308.90 ordered by the original authority as well as demand for differential duty of Rs. 6,89,56.65. Reiterating the grounds of the appeal, ld. Counsel for the appellants claims that the impugned goods constituted a complete structure for mounting boilers. The goods had been cleared under invoices which described the same as "boiler steel structures (in dismantled condition)". As per Section Note 1(g) of Section XVI "parts of general use" did not include articles of Chapters 84 and 85. Moreover, as per Section Note 1(f) of Section XV, that Section did not cover art....

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....s using raw materials like angles, plates and rods giving them the required shape to suit the structural design by mechanical manipulation. Therefore, the impugned goods were appropriately classified under CSH 7308.90. 3. We have carefully considered the facts of the case and the submissions made by both sides. We find that the appellants supplied plates, rods, angles, shapes, sections etc. prepared for use in erecting structures which formed a support for the boilers. The customers had placed orders on the appellants specifically to supply steel structures and not any part/components of the boilers. The issue to be decided is the classification of the goods cleared by the appellants used to fabricate steel structures to hold boilers. Th....

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....lers and parts in the said Act is not relevant for classification of goods under the Central Excise Tariff. Moreover, the impugned items plates, rods and angles of iron or steel are not included in parts of boilers as per the Indian Boilers Act also. The definition of boiler in the Indian Boilers Act, 1923 reads as follows :- "boiler" means any closed vessel exceeding [22/75 litrs] in capacity which is used expressly for generating steam under pressure [****] and include any mounting or other fitting attached to such vessel, which is wholly or partly under pressure when steam is shut off;" The mounting referred to cannot be held to be a structural support holding the boiler; the same refers to equipment attached to the boiler vessel. ....