9911796707
TMI Blog1997 (8) TMI 276X X X X Extracts X X X X X X X X Extracts X X X X ..... ice President]. The issue in the appeal relates to the classification of the steel tubes imported by the appellants which have been assessed by the learned lower authority under Tariff Heading 73.17/19(1)(i) read with Notification 38/84. The appellants have sought for the classification of the same under Tariff Heading 73.17/19(1)(ii). Tariff entries 73.17/19 is reproduced below for convenie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pleaded that the pieces of the tubes imported function as a shank at the one end of which the drill bit is fixed while at other end the arrangement for fixing the drill piece into the machines is provided. He has pleaded that inasmuch as the Tariff Heading 73.17/19(1)(ii) covers drilling tubes and pipes the appellants goods should be taken to be drill tubes or blanks for the reason that the same ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reference to the purpose for which the drilling is done. 4. In a rejoinder, the learned representative of the appellants has pleaded that through the hallow portion of the tube in the case of operations carried out indepth, the coolant is poured at very high pressure to facilitate the cooling of the bit and on account of the high pressure provided, the small pieces of metal which get released by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e to show that their pipes are known in the trade as drilling pipes. Their claim to the assessment as claimed by them is only for the reason that since the tube is specially designed and intended for use with the drill, it should be treated as a drilling tube. We are afraid, just because the tube is used as a part of the drill bit, could not make it a drilling tube. Drilling tube though not define ..... X X X X Extracts X X X X X X X X Extracts X X X X
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