1996 (12) TMI 63 - SC - Central Excise

Summary

Issues: Classification of goods under Customs Tariff Heading 83.01/15 or 84.01/02

In this case, the issue revolved around the classification of goods under the Customs Tariff Heading 83.01/15 or 84.01/02. The appellant argued that the goods should be classified under Heading 84.01/02 as parts of auxiliary plant for steam boilers, while the Revenue contended that they fell under Heading 83.01/15 as flexible tubing and piping.

The Tribunal upheld the Revenue's contention, relying on a previous judgment and the specific mention of flexible tubing and piping in Heading 83.01/15. The appellant's counsel argued that the goods were specialized equipment and not miscellaneous articles of base metal covered under Heading 83.01/15.

The Supreme Court disagreed with the appellant, stating that the goods, which were flexible tubing and piping, should be classified under Heading 83.01/15. The Court noted that Chapter 83 did not provide for the requisite exclusion for these goods to be classified under Heading 84.01/02.

Therefore, the Court dismissed the appeal, affirming the classification of the goods under Customs Tariff Heading 83.01/15, with no order as to costs.