TaxTMI 
TaxTMI 
2026 (2) TMI 851
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.... 2. Applicant's Submissions: The applicant intends to import internally/externally threaded Elbows, Bends, Sleeves, Tees and Crosses made up of Stainless Steel/Copper/Brass/Bronze. The illustrative images of the goods intend to be imported are as following: 3. These internally/externally threaded Elbows, Bends, Sleeves, Tees and Crosses made up of Stainless Steel/Copper/Brass/Bronze are used in as pipe fittings. As it can be seen from illustrative images that both/all the ends are threaded either internally or externally as per the requirements of the desired pipe fittings. These are made of stainless steel and essentially have leak tight tube fitting connections, which provide excellent tight sealing and pipes-gripping action. The primary use of the product is for connecting the bores of two pipes together, or for connecting a pipe to some other apparatus creating a seal for leak proof flow of liquid/gas. 4. The applicant claims that the goods i.e. internally/externally threaded Elbows, Bends, Sleeves, Tees and Crosses made up of Stainless Steel, Copper, Brass and Bronze are classifiable under the below mentioned CTHs and specific HS Codes mentioned at fir....
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....ifiable under two or more headings, classification shall be affected as follows: (a) The heading which provides the most specific description shall be preferred to providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods. 6.3 The Section Notes or Chapter Notes and Sub-Heading Notes give detailed explanation as to the scope and ambit of the respective Sections and Chapters. These notes have been given statutory backing and have been incorporated at the beginning of each Chapter. 6.4 In the cases of Commissioner of Central Excise vs. Simplex Mills Co. Ltd, [2005 (181) E.L.T. 345 (S.C) Jand Salora International Lid. v. CCE (2012) 9 sec 667 (SC), it was held that according to Rule 1, titles of Section and Chapters in the Schedules are provided for ease of reference only. For legal purposes, classification shall be determined according to the term....
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....s. Wood Craft Products Ltd., (1995) 77 ELT 23 (S.C.) the Hon'ble Supreme Court of India held that in case of doubt, HSN is a safe guide for ascertaining true meaning of any expression used in the Act, unless there is an express different intention Indicated in the Customs Tariff itself. The same view has been taken by the Hon'ble Supreme Court in the case of CCv. Business Forms Ltd., 2002 (142) E.L.T. 18 (S.C.) 9. Therefore, to further interpret the relevant Headings, Sub-Headings and Section Notes under the First Schedule of the Customs Tariff, reliance can also be placed on the Explanatory Notes to the HSN. 10. The relevant extracts of HSN explanatory notes in reference of the CTH 7307 are as follows: This heading covers fittings of iron or steel, mainly used for connecting the bores of two tubes together, or for connecting a tube to some other apparatus, or for closing the tube aperture. This heading does not however cover articles used for installing pipes and tubes but which do not form an integral part of the bore (e.g., hangers, stays and similar supports which merely fix or support the tubes and pipes on walls, clamping or tightening bands or collars ....
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....made up of Stainless Steel" used in connecting/fitting the bores of two pipes together and these goods are specifically classifiable under HS Code 73072200 descripted as "Threaded Elbows, Bends and Sleeves" under- Other, of stainless steel" in CTH 7307 at first schedule of the Customs Tariff Act, 1975. In support of this contention, the applicant wants to bring two case laws of the Hon'ble Supreme Court, in the notice of the authority as follows: (i) In the case of COMMISSIONER OF CENTRAL EXCISE v. WOCKHARDT LIFE SCIENCES LTD. {2012 (277) E.L.T. 299 (S.C.) [22-02- 2012] 2012 (277) E.L.T. 299 (S.C.)} it was held that: "Classification of goods - Determination of - It cannot be under residuary entry in presence of specific entry, even if it requires product to be understood in technical sense - Residuary entry can be taken refuge of only in absence of specific entry. [para 33)" (ii) In the case of WESTERN INDIA PLYWOODS LTD. v. COLLECTOR OF CUSTOMS, COCHIN (2005 (188) E.L.T. 365 (S.C.) [07-10-2005]; 2005 (188) E.L.T. 365 (S.C.)} it was held that: "Classification of goods - Application of residuary entry to be made with extreme caution, being att....
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....e Fluid System Components Pvt. Ltd. in its Ruling No. CAAR/Mum/ARC/28/2024 in Application Nos. CAAR/CUS/APPU63/2023-O/o Commr-CAAR Mumbai, decided on 23-2-2024 has given the ratio in respect of the classification of the goods viz. 'couplings' which is straight fittings used to connect or couple tubes or a tube with some apparatus as follows: "7. I find that Male Connector having male threads is used to connect a tube with an equipment having female threads. A female connector having female threads is used to connect a tube with an equipment having male threads. On removing the nut on the other end, it can also be observed that both ends are threaded. An adapter is used to connect some item with a pipe threaded connection with either another tube fitting or a pressure gauge or other item using the tube stub. A reducer is used to connect a larger diameter tube on one end with another sleeve/coupling or other item typically having a smaller diameter on the other side. Further, I find that the reducer is threaded. The same has been demonstrated by removing the nut on the fitting. A union is used to connect two tubes together. Further, it has been explained that a union....
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....made up of Stainless steel/ Copper/ Brass/Bronze. That they merit classification under the following heading / CTI as per the constituent materials. 1. Made of Stainless Steel - 7307 2200 2. Made of Copper - 7412 1000 3. Made of Brass - 7412 2019 4. Made of Bronze - 7412 2090 He relied upon GRI -1 and 3 (a) in support of his claim. He also relied upon HSN explanatory Note to the CTH 7307 and the case Laws attached /referred in their application. Nobody appeared for Personal Hearing from the department side. 19. Discussion and findings: - 19.1 I have considered all the materials placed before me in respect of the classification of subject goods. I have gone through the submissions made by the applicant during the personal hearing. Therefore, I proceed to pronounce a ruling on the basis of information available on record as well as existing legal framework. The issue before me pertains to the classification of "internally/externally threaded Elbows, Bends, Sleeves, Tees and Crosses made up of Stainless Steel/ Copper/Brass/Bronze ". 19.2 The Applicant submitted that the subject goods are clearly identifiable as pipe fittings, having thre....
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.... Other : 7307 91 -- Flanges : 730791 10 --- Galvanised Kg. 15% - 7307 91 90 --- Other Kg. 15% - 7307 92 -- Threaded elbows, bends and sleeves : 7307 92 10 --- Galvanised Kg. 15% - 7307 92 90 --- Other Kg. 15% - 7307 93 -- Butt welding fittings : 7307 93 10 --- Galvanised Kg. 15% - 7307 93 90 --- Other Kg. 15% - 7307 99 -- Other : * Amended by Notn. No. 48/18 While examining the scope of CTH 7307 I find that the CTH 7307 covers Tube or Pipe fittings (for example Couplings, Elbows, Sleeves), of Iron or Steel. I find the CTI 7307 2200 specifically covers threaded elbows, bends and sleeves made of stainless steel. 19.5 Further, Chapter/ Section notes along with HSN explanatory notes. Relevant portion of CTH 7412 is reproduced below for ease of reference: 7412 COPPER TUBE OR PIPE FITTINGS (FOR EXAMPLE, COUPLINGS, ELBOWS, SLEEVES)  ....