1996 (12) TMI 63

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.... appellant thus : "The Flexible Tubes work inside the furnace which are subject to high temperature and pressure of fuel oil (Max. 40 Kg/Cm2). The burners are fitted at the corner of the boilers and are required to work in different angles so as to maintain proper firing conditions in the boiler. Hence the Flexible House (Tubes) have been provided so that at the time of tilting the burners no d....

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....01/15 which, as it then stood, read thus :- "Heading No. Sub-heading No. and description of article Standard rate of duty Central Excise Tariff Item 83.01/15 Miscellaneous articles of base metal :       Safes, strong-boxes, strong-rooms (including linings and doors thereof); cash and deed boxes and the like; office equipment (for example, filing, c....

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....rd rate of duty Central Excise Tariff Item 84.01/02 Steam and other vapour generating boilers (excluding central heating hot water boilers capable also of producing low pressure steam superheated water boilers; auxiliary plant for use with such boilers (for example, economisers, superheaters, soot removers, gas recoverers and the like), condensers for vapour engines and power units." &....

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....entry covering miscellaneous articles of base metal of a variety that ranged from safes, fittings for loose leaf binders, equipment for doors, spangles, bottle caps and the like. The goods in question were specialised equipment and not flexible tubing or piping of the miscellaneous variety mentioned under this Heading. 6. We are not inclined to agree. We think that the Tribunal was justified in....