1986 (2) TMI 183

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..... i, Member (T)] . - A common issue is involved in both these appeals. They relate to the same appellants and were argued before us together. This common order is passed to dispose of both of them. 2. The appellants imported 70/30 Copper-Nickel Tubes for fittings to heat exchangers installed in their petroleum refinery. Heading 84.17 of the Customs Tariff Act, 1975 relates, inter alia, to heat .....

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..... however, was given up by the learned representative of the department before us. Instead, he put-forth a new ground saying that the Heading No. 75.04/06 (other articles of nickel) was more specific to cover the goods and that the tubes, as imported, were in straight length and were not identifiable as spare parts of any machinery. It was the common ground of both sides that even though the subjec .....

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..... ts were at pains to convince us that the goods were machinery parts by virtue of their special physical standards and chemical composition conforming to ASTM and BSS to make them suitable for fitment in refinery heat exchangers. Even assuming that it were so, it does not necessarily follow that the goods will fall under Heading 84.17 for classification. There is no universal rule in the Customs Ta .....

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..... cific for parts of those machines and systems. If the parts are such as have a more appropriate or specific Heading elsewhere, there is no reason why they should not be classified under the latter Heading. Interpretative Rule 3(a) says so. Within the Machinery Section XVI, Note 2(a) also says so. 4. The material composition Heading 75.04/06-"other articles of nickel" invoked by the department do .....

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..... pter 75, Note 2 is specific for nickel tubes, both worked and unworked. The appellants reliance on exclusion Note 1(f) to Section XV is misplaced because this note excludes only machinery, mechanical appliances and electrical goods from the scope of Section XV (in which Chapter 75 falls) and straight length nickel tubes are none of these. 5. Accordingly, we uphold the lower orders and reject b .....

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