1983 (12) TMI 290

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..... is an appeal by M/s. Bharat Heavy Electricals Ltd., Madras in respect of a consignment of Seamless Carbon Steel Tubes as per specification No. DIN 17135 A.S.T. 35 plain square cut ends in fixed length as per dimension given in the purchase order and invoice. 2. The Customs authorities assessed the goods under Heading 73.17/19(1) of the Customs Tariff Act, 1975. The appellants contended that .....

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..... appellants have stated that tubes in question were meant for use in the H.P. Heaters and having been got manufactured according to the prescribed specification namely; DIN 17135 A.S.T. 35 which shows that the tubes under consideration are of Boiler specifications. 4. The Bench noted that the appellants have produced end-use affidavit to the effect that the tubes in question have actually been .....

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