1997 (5) TMI 124

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..... ber (T)]. The respondents imported a consignment of Tubes in Graphilor. They claimed assessment as machinery parts under CTH 8419.90. The claim was rejected and the goods were assessed under Heading 6815.10. The Collector (Appeals) however, allowed the claim under 8419.90 holding that these are parts of Heat Exchanger. 2. The learned DR arguing for the Revenue submits that HSN notes refer .....

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..... under 68.15 cannot be ruled out. 6. We have heard both sides. 7. In the case of Collector of Customs v. Albright, Morarji Pandit Ltd. as reported in 1988 (33) E.L.T. 488 (Tribunal) = 1987 (13) ECR 926 the Tribunal held that graphilor blocks are parts of heat exchangers falling under Heading 84.17(1) since they are not articles of mineral substances under Heading 68.01/16 and are made of arti .....

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