9911796707
TMI Blog1998 (5) TMI 177X X X X Extracts X X X X X X X X Extracts X X X X ..... er (T)]. Briefly stated, facts of the case are as follows :- 1.1 The appellants herein in their classification list effective from 9-4-1990 declared two items namely, (a) Super Heater Element, (b) Spares for Super Heater (Return bend of all sizes and types). They claimed the classification of the said product under Tariff Heading 84.04 as parts for boilers. However, a show cause notice was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not understood these observations of the Assistant Collector. 1.3 On Appeal, the appellants herein did not succeed but the appellate authority simply endorsed the view of the Assistant Collector. Hence this Appeal before us. 2. Ld. Advocate, Shri N. Mookherjee draws attention to Note 2(a) of Section XVI as also Note 2(e) of Section XVII. He also submits that in terms of Section Note 2(e) of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssed by him was not under consideration at any such earlier stage; matter can be remanded to the authorities for considering the said classification in the light of such pleas as may be advanced by the appellants before the said authority. He also draws attention to the Explanatory Notes under Tariff Heading 84.02, 84.03 and 84.04 at page 1144 of the HSN of the Explanatory Notes. Exclusion note, h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder Section XVII or Chapter 86. Accordingly, we hold that the goods being specifically described in Tariff Heading 84.04 as Super Heater for boilers, the parts thereof, would also fall under the said heading in view of Section Note 2(a) of Section XVII. Hence, we set aside the impugned order and allow the appeal with consequential relief to the appellants. - - TaxTMI - TMITax - Central Excise ..... X X X X Extracts X X X X X X X X Extracts X X X X
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