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TMI Blog2001 (1) TMI 452X X X X Extracts X X X X X X X X Extracts X X X X ..... lassification in terms of show cause notice as parts of general use as defined under note 2 of Section XV under chapter 7307 as articles of iron and steel. The authorities had admitted that the appellants were purchasing the items and were carrying out lining activities on these items by processing of lining inside these two items with Ceramic tiles to make it as parts of Boiler plates which are classified under chapter 8402 to 8404 of the schedule to CET. 2. The learned Consultant for the appellants submits that the authorities have accepted the two items under chapter 8404 in respect of Ceramic lined pipes and plates, while they rejected their claim in respect of Ceramic lined bends and Ceramic lined elbows on the plea that they continu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... E.L.T. 795 (T) = 2000 (38) RLT 37 (CEGAT)]. 3. Heard Shri S. Kannan, learned DR who submits that the authorities have not given any finding on the activity of lining undertaking by the appellants on the items with ceramic tiles which constitutes as special parts for use in the industrial boilers exclusively. Therefore, in the light of note 1 (g) of Section XVI the item continue to remain as parts of general use and therefore, the orders for re-classification of the two items under chapter 84 is ruled out. He submits that there is no infirmity in the order as no evidence has been produced to show that it is traded as parts of Boiler and there is evidence that they have purchased the two items i.e. bends and elbows and hence they continue t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is required to be classified as such. Therefore, on a reading of both the orders, we notice that when the authorities accepted for dropping the proceedings in respect of the two items wherein activity of lining with ceramic tiles was done, is a correct order. There is no reason to have not accepted the reasoning in respect of these two items on which the same activity is carried out. It is admitted that the activity of lining with ceramic tiles was carried on the items which became parts of boiler. Therefore, the finding that in terms of the note 1(g) of Section XVI the item gets excluded for classification under chapter 84 and that they are articles of iron and steel for classification under chapter 73 is not correct. In this view of the m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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