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TMI Blog1997 (3) TMI 312X X X X Extracts X X X X X X X X Extracts X X X X ..... isers etc. The SLI had sought classification of the coils in question under Heading No. 73.03 of the Schedule to the Central Excise Tariff Act, 1985 (hereinafter referred to as the `Tariff ), while the of Collector of Central Excise (Appeals) had confirmed the classification of these coils under Heading No. 84.04 of the Tariff. 2. The matter was heard on 12-12-1996, when Shri B.M. Chattopadhyay, advocate, appeared for SLI. Shri M. Jayaraman, JDR, represented the respondent/Revenue. 3. Shri B.M. Chattopadhyay, advocate, stated that the matter related to the classification of pipe coils for superheaters and economisers under the new Central Excise Tariff effective from 1-3-1986. According to him, the goods in question were classifiable un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods were also liable to be classified under that Heading. The Collector of Central Excise (Appeals), Calcutta, confirmed the classification as decided by the adjudicating authority. 6. The appellants SLI manufactured tubular steel coils from mild steel welded tubes, hot-rolled cold drawn seamless steel tubes by cutting them to the required lengths and subjecting them to the various processes of bending and arranging to the required configuration. The individual tubes from which the coils were built up were cross-welded together into one continuous length by electric resistance welding, or metal arc welding, or oxyacetylene welding (refer page 39 of the paper book - Annexure `E to the Appeal Memo - Literature regarding Tubular Steel Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rred to as `BTN ), superheaters consist of headers with a high-pressure steel tube system in which the saturated steam from the boiler is further heated to remove moisture and to produce steam at high temperature. Superheaters are often part of the main boiler assembly, but in some cases have a separate flue system. In industrial plants where large quantities of high pressure steam are required for a wide variety of purposes, the steam is generated in boilers at pressures of about 175-600 lb./in2 (in power stations : up to about 2400 lb./in2). Modern high-efficiency boilers, capable of very quickly coping with high peak loads, are of the water-tube type. In it the tubes are interconnected at their ends by so-called headers, which are usua ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s had sought classification of their goods described by them in their Classification List as pipe coils for superheaters, economisers etc., under Heading No. 7303.00 of the Tariff as in force during the year 1986. Heading No. 7303.00 of the Tariff covered tubes and pipes and blanks therefor of iron or steel, rolled, forged, spun, cast, drawn, annealed, welded or extruded (other than rain water pipes). The raw material for the production of the coils under consideration were welded/seamless pipes. 10. Under Section XV of the Tariff (under which Chapter 73 was covered), it was provided by Section Note 1(f) that articles of Section XVI (under which Chapter 84 was covered) were not covered by that Section XV. Thus, if the goods were classifia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ature, they had been specifically designed, fabricated and organised, as to be suitable for no general purpose, but to go with the well defined uses as part of engineering products. Under Section Note 2 of Section XVI of the BTN, parts of machines, subject to the condition mentioned therein, if suitable for use solely or principally with a particular kind of machine or with a number of machines falling within the same heading, were to be classified with the machines of that kind. It is provided at page 1167 of Volume 3 of the BTN as under : Subject to the general provisions regarding the classification of parts (see General Explanatory Note to Section XVI), parts of the boilers falling in this heading are also covered, e.g., boiler bodi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntral Excise - 1990 (45) E.L.T. 525 (S.C.), the matter related to the classification of pipe fittings such as elbows, bends and reducers. The question for consideration was whether the pipe fittings produced by cutting the pipes and tubes into different sizes and shapes by heating, hammering and pressing were classifiable under Item No. 26AA(iv) or under Item No. 68 of the old Central Excise Tariff (prior to 1-8-1983). During the relevant time, Item No. 26AA(iv) covered the pipes and tubes (including blank therefor) all sorts, whether rolled, forged, spun cast, drawn, annealed, welded or extruded. The Supreme Court observed that the smaller pieces of pipes and tubes differently shaped were merely intended as accessories or supplements to th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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