9911796707
TMI Blog1997 (8) TMI 299X X X X Extracts X X X X X X X X Extracts X X X X ..... l, SDR, for the Respondents. [Order per : S.S. Kang, Member (J)]. The appellants filed this appeal against the order-in-appeal dated 28-12-1989 of the Collector of Customs (Appeals), Bombay. The appellants imported Seamless Cold Drawn Carbon Steel Tubes to Specification SA-179. The goods were assessed under the Customs Tariff Act Heading No. 7304.39 and the benefit of Notification No. 15 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re of the Heat Exchange, the appellants have to keep 1.5 mm. extra on both the sides of Heat Exchanger as a margin for proper welding. He further submitted that the Notification No. 155/86 provides part required for manufacture of specific articles attract customs duty at the reduced rate of duty than applicable to the article when imported complete subject to the conditions mentioned therein. H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of entry in which they declared these Tubes as components of Heat Exchangers and they also filed a declaration that they are holders of industrial licences for the manufacture of Heat Exchangers and the goods imported are components for the said product. On the bill of entry, the report of the examiner also mentions that the fact that the goods imported are parts of the Heat Exchangers. The appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have actually been so used in the assembly of Heat Exchangers. 6. In view of the above discussion, we find that the Tubes imported by the appellants are parts of the Heat Exchangers. Further, the Notification No. 155/86-Cus., dated 1-3-1986 exempts parts for initial setting or for assembly or for the article specified therein. The Heat Exchangers are provided under the said notification. Therefo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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