1996 (12) TMI 63

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....xible 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 difficulty is experienced and ....

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....ad 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, cabinets, racks, sorting boxes, paper trays and paper rests) other than office furn....

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.... 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." 40% [Emphasis supplied.] 4. The Tribunal relied upon an earlier judgment delivered by it on 15th April, [1986], i....