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TMI Blog2003 (7) TMI 339X X X X Extracts X X X X X X X X Extracts X X X X ..... gh process of conform extrusion and clear the said goods classifying them as aluminium tubes falling under Chapter sub-heading 7608.10 of Central Excise Tariff Act, 1985. As the said aluminium tubes are cleared by the assessee after filling them with nitrogen gas and sealing both the ends and are used in the manufacture of evaporators which are further used by the manufacturers of refrigerators, it is alleged that the said items are to be classified under chapter sub-heading 8418.90 as a part of refrigerators. 3. On going through the impugned order, we find that the point at issue has been properly analysed by the Commissioner as can be seen from Paragraphs 72, 76 and 78 of the impugned order. The relevant Paras are as under - 72. From ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pecifically identified as a art of a refrigerator. The first of these process would be to cut them to the desired length, during the course of which the nitrogen in the tubes would escape into the atmosphere. Thereafter they would have to be bent into the required shape according to the drawings, which vary depending on the size of the evaporators and the capacity of the freezers in the refrigerators. Until these activities are carried out at the buyer s end, these tubes remain as aluminium tubes of general use capable of being used in the refrigeration industry. 78. It is also alleged that according to the HSN notes in Section XV dealing with Base Metals and Articles of Base Metals only parts of general use are covered therein; and ther ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g the items under Chapter 8418 of CETA, 1985. But he fairly conceded that nothing has been substantiated to show whether the items are used solely and exclusively as a part of refrigerator system. 5. The Counsel emphasised that if the items are solely and exclusively used as part of the refrigerators then the same may be classifiable under Chapter 8418. The observation made by the Commissioner that the material is not used as a part of refrigerators is strengthened by decision of the Tribunal in the case of Collector of Customs, Bombay v. Hydranautics Membrane (India) Ltd. reported in 1994 (71) E.L.T. 711 (Tri.). 6. On a careful consideration of the submissions made by both sides and on perusal of records particularly the impugned order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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