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TMI Blog2008 (4) TMI 107X X X X Extracts X X X X X X X X Extracts X X X X ..... for mounting boilers and accessories. He upheld the classification of the impugned goods, namely, steel structures under Chapter sub-heading 7308.90 ordered by the original authority as well as demand for differential duty of Rs. 6,89,56.65. Reiterating the grounds of the appeal, ld. Counsel for the appellants claims that the impugned goods constituted a complete structure for mounting boilers. The goods had been cleared under invoices which described the same as "boiler steel structures (in dismantled condition)". As per Section Note 1(g) of Section XVI "parts of general use" did not include articles of Chapters 84 and 85. Moreover, as per Section Note 1(f) of Section XV, that Section did not cover articles of Section XVI. Therefore, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es and rods giving them the required shape to suit the structural design by mechanical manipulation. Therefore, the impugned goods were appropriately classified under CSH 7308.90. 3. We have carefully considered the facts of the case and the submissions made by both sides. We find that the appellants supplied plates, rods, angles, shapes, sections etc. prepared for use in erecting structures which formed a support for the boilers. The customers had placed orders on the appellants specifically to supply steel structures and not any part/components of the boilers. The issue to be decided is the classification of the goods cleared by the appellants used to fabricate steel structures to hold boilers. There is no dispute that articles such as p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder the Central Excise Tariff. Moreover, the impugned items plates, rods and angles of iron or steel are not included in parts of boilers as per the Indian Boilers Act also. The definition of boiler in the Indian Boilers Act, 1923 reads as follows :- "boiler" means any closed vessel exceeding [22/75 litrs] in capacity which is used expressly for generating steam under pressure [****] and include any mounting or other fitting attached to such vessel, which is wholly or partly under pressure when steam is shut off;" The mounting referred to cannot be held to be a structural support holding the boiler; the same refers to equipment attached to the boiler vessel. 3.2 Interpretative Rules contain statutory guidelines for interpretation of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bridges-sections, lock-gates, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns as well as parts of structures such as, trusses, purlins, columns, beams, rafters, glazing frames, crane girders, hoppers, bracings, gable runners, platforms, hand-rails, grating rails, walk-ways, stairs, gutters supports, ladders, gantries, railings, portals, pushings, round surged, inserts, drop-boxes, windties, framework partitions, north light glazing, sliding frames and the like articles in their movable state will be subject to excise duty under Heading 73.08, notwithstanding their getting permanently fixed in the structures. (iii) The plates, rods, an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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