1998 (3) TMI 275 - AT - Customs

Summary

The Appellate Tribunal CEGAT, New Delhi rejected the appeal by M/s B.H.E.L. regarding the classification of imported pipe clamps. The Tribunal upheld the lower authorities' decision that the clamps were not parts of structures and were correctly classified under heading 7326.90 of the Customs Tariff. The Tribunal noted that the clamps were used to support pipes connecting the boiler and turbine, which were separate goods. The Tribunal found no merit in the appeal and upheld the decision to deny the refund claim.