1997 (3) TMI 213 - AT - Customs

Summary

The judgment concerns the classification of 'Seamless Tubes' under CTH 7304.39 or as parts of a heat exchanger under 8419.50 with the benefit of Notification No. 155/86. The tribunal ruled that the tubes fall under Chapter 73 and are not eligible for exemption under the notification. The impugned order was set aside, and the Revenue appeal was allowed.