and description Standard Central No.
The goods were parts of the auxiliary plant for use with steam and other vapour generating boilers mentioned in Heading 84.01 /2 and, therefore, were companyered there by.
and description of Standard Central No.
Emphasis supplied.
These flexible bellows have been fitted in sleeve of special steel which can withstand high temperature of furnace.
article rd rate of Excise duty Tariff Item 83.01/15 Miscellaneous articles of base metal Safes, strong boxes, strong rooms 1000 41, 48 including linings and doors thereof and 42 cash and deed boxes and the like office equipment for example, filing, cabinets, racks, sorting boxes, paper trays and paper rests other than office furniture falling within Chapter 94 fittings for loose leaf binders, for files or for stationery books, letter clips, staples, indexing tags and similar stationery goods statuettes and other ornaments of a kind used in doors flexible tubing and piping beads and spangles bells and gongs, number electrical and parts thereof, stopers, crown companyks bottle caps capsules, bung companyers, seals and plombs, case companyner protectors and other packing accessories.
The Tribunal relied upon an earlier judgment delivered by it on 15th April, 1986, in the case of Nav Bharat Corporation, Bombay v. Collector of Customs, Bombay, where, in respect of similar goods, it was held, after traversing all the headings of the Tariff, that Heading 83.01/15 2 , wherein flexible tubing and piping was specifically mentioned, was the most appropriate heading.
These are proprietary items of M s. Mitsubishi Corporation who have supplied these boilers to us.
He submitted that Heading 83.01/15 was a miscellaneous entry companyering 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 Customs, Excise and Gold Control Appellate Tribunal, in the order under challenge, upheld the companytention of the Revenue that the goods fell within the Customs Tariff Heading 83.01/15 which, as it then stood, read thus Heading Sub heading No.
of article rate of duty Excise Tariff Item 84.01/02 Steam and other vapour 40 generating boilers excluding central heating hot water boilers capable also of producing low pressure steam superheated water boilersauxiliary plant for use with such boilers for example, economisers, superheaters, soot removers, gas recoveries and the like , companydensers for vapour engines and power units.
Learned Counsel for the assessee submitted that Chapter 84 companyered boilers, machinery and mechanical appliances and the parts thereof.
The Tribunal rejected the case of the assessee that the goods fell under Heading 84.01 /02 which, as it then stood, read thus Heading Sub heading No.
This sleeve is further protected with double braided stainless steel wire braidings.
Hence the Flexible House Tubes have been provided so that at the time of tilting the burners numberdifficulty is experienced and that Flexible Tubes should also withstand high temperature and pressure.
P. Bharucha, J. The articles in question are described by the appellant thus The Flexible Tubes work inside the furnace which are subject to high temperature and pressure of fuel oil Max.
