1997 (5) TMI 197 - AT - Customs

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the appeal filed by the Revenue regarding the eligibility of seamless carbon steel tubes for concessional customs duty under Notification 155/86-Cus. The Tribunal ruled that the tubes were classifiable under Heading 7304 of the Customs Tariff and not as parts of a heat exchanger. The appeal of the respondents, M/s. Larsen & Toubro Ltd., was admitted. The Tribunal decision in Ess Kay Machinery Pvt. Ltd. v. CCE, Calcutta was cited to support the classification of the steel tubes. The appeal filed by the Revenue was allowed.