1987 (10) TMI 230

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..... ber (T)]. - This is a common order for 4 appeals No. 96 to 99/85-B2. The common issue involved in these four appeals is the claim of the appellants for reassessment of boiler tubes imported by them under Heading 73.17/19(l)(iii). The Department assessed the goods under sub-heading (1)(i) of the same main heading at higher rate. The heading canvassed by the appellants reads as - Tubes and pi .....

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..... that for the same goods the Department accepted the import licence which was with the description - Boiler tubes for 50/100 MW USSR. Sets as per list attached. As such, the objection of the Department in not accepting the goods as tubes and pipes for boilers for the purpose of assessment under sub-heading (1)(iii) is not understandable. From the evidence on record, we are satisfied that t .....

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