2004 (2) TMI 65

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Gold (Control) Appellate Tribunal (in short "CEGAT"), dated 3rd April, 1997. The question for consideration is regarding classification of (i) Receivers 7309 (ii) Surge Drum 7309 (iii) Flash Vessel 7309 (iv) Oil Receiver 7309 (v) Drain Pot 7309 and (vi) Base frames, which are used by the Respondents in manufacture of Water Chilling Plant. The Appellants contend that these are all parts of the Wat....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....em under Tariff Item No. 73.09 which reads as follows : Heading No. Sub-Heading No. Description of Goods Rate of duty (1) (2) (3) (4) 73.09 7309.00 Reservoirs, tanks, vats and similar containers for any material (other than compressed or liquefied gas), of iron or steel, of a capacity exceeding 300 L, whether or not lined or heat-insulated, but not fitted with mech....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t proved that these parts were specifically designed for manufacture of Water Chilling Plant in question. The Tribunal has noted the Technical details supplied by the Respondents and the letter of the Respondents dated 30th November, 1993 giving details of how these parts are used in the Chilling Plant. The Tribunal has still strangely held that this by itself is not sufficient to show that they a....