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TMI Blog1997 (6) TMI 125X X X X Extracts X X X X X X X X Extracts X X X X ..... roved from time to time. Subsequently, they filed a revised classification list claiming inter alia that they were classifiable under T.I. 25 (15). The A.C. did not agree and held that they were correctly classifiable under T.I. 68 as boiler components. 3. The items in question were :- 1. Boiler Bend Tubes 2. Heat Exchanger, Elements, Components 3. Super Heater Coil/Economic Coils 4. Steam Boilers 5. Skid Assembly 6. Headers and Pipe Fittings including of Bow Bents, Flanges and Cupplings. 4. Ld. Counsel further stated, in response to bench queries that he has since advised his clients not to press their claim for change in classification of the above items except boiler bend tubes and elbows, bends, tees and cupplings, and f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e language used in Heading 25.15 CET which covers pipes, tubes, etc. including those which had been subjected to various processes mentioned therein. Hence, therefore, the articles in question which, are in the nature of pipes, tubes and fittings should be classified under 25.15 even though they may be usable as components of boilers or otherwise. 6. Ld. DR drew attention to the impugned order-in-original and order-in-appeal and stated that the appellants had themselves earlier classified them under T.I. 68 and there was no reason to change the classification and put them under a different heading because the manufacturing process, design and use remains the same and they are identifiable parts or components of boilers. The boilers themse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s and pipes made up into specified identifiable articles and machinery parts; At the same time ld. Counsel has been able to show that 73.05 (HSN) includes inter alia tubes and pipes suitable for use in boilers. 10. It is also required to be seen that Tariff Item 68 being a residuary entry can be invoked only if no other entry was found suitable. The items in question are akin to the items mentioned in Heading 25.15 and the department has not been able to show that they had lost the character of commonly known and recognisable tubes and pipes and could only show that they were being used as boiler components. This by itself in our opinion was not sufficient to take them out of 25.15 as it stood during the relevant period because this drawi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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