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TMI Blog2003 (8) TMI 103X X X X Extracts X X X X X X X X Extracts X X X X ..... assified as part of air conditioning machine vide Note 2(b) to Sec. XVI of the Tariff. However, even though condensers would fall under Heading 8415.50 as parts of air conditioning machine, their parts would be classified under Heading 8419.90. In view of Note 2(a) to Sec. XVI of the Tariff and the classification of the entities hereunder which relate to radiator, condenser and heat exchanger and items of general use to be classified as per the Section notes. Since the classification as arrived at is based on the Interpretative Rule for the Classification of the goods under the Customs Tariff, along with Section Note and Chapter Notes and in terms of the respective headings, the reliance of the lower authority on Rule 2 of the Interpretative Rules to the Tariff is uncalled for and not applicable. Thus, the classification is confirmed as per Para 3(g). Appeal disposed off in above terms with consequential relief, as per law. X X X X Extracts X X X X X X X X Extracts X X X X ..... iators. (b) This Tribunal on 12-7-2002 remanded the matter to the Commissioner (Appeals) to decide the case afresh and after taking into consideration the Board's circular on the subject as no finding was given by the Commissioner in that regard. Consequent to the above decision of this Tribunal and after hearing the appellants, the classifications, as follows, was confirmed for the 16 entities as : Sl. No. Description of Entity Classification 01 Tubes for Condensers 8415.90 02 Water Tube for Radiator 8409.99 03 Pipes for Core assembly 8409.99 04 Connectors of aluminium 8409.99 05 Union Half (Pipe fitting) 8409.99 06 Nuts 8409.99 07 Plate Core for Radiator 8409.99 08 Insert for Radiator 8409.99 09 Side plate for Condenser 8415.90 10 Bracket for Condenser 8415.90 11 Plate separator for Condenser 8415.90 12 Cap header for Condenser 8415.90 13 Body accumulator for Condenser 8415.90 14 Cap Accumulator for Condenser 8415.90 15 Plate header for Condenser 8415.90 16 Core assembly 8409.99 Aggrieved by the aforesaid classification arrived by the respondents, the appellants have filed this appeal. 3. After hearing both sides and cons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the previous para, they also are hollow pipes for transmission of engine coolant and by specification these are extruded, bent pipes. Such pipes made of aluminium and bent across the cross section are also claimed to be classified under 7608.20 and not under Heading 8409.99. (iii) The items against Sl. Nos. 191, 193, 194 and 196 of the Bill of Entry described as "connectors" made of aluminium, they are nothing but pipe fittings. Photographs confirm that. In terms of the Note 2 to Sec. XV, they are claimed to be parts of general use. These fittings are claimed to be falling under 7307, if made of steel and under other chapters if made of other base metals. By operation of Note 1(g) to Sec. XVI and Note 1(b) of Sec. XVII, parts of general use are excluded from Chapter 84 as well as 87, even if these items are specifically meant for use with the items falling under Chapter 84 or 87. (iv) Similarly, items against Sl. Nos. 192 and 195 are nothing but pipe fittings described as "union half" and therefore claimed to be excluded from Chapter 84 and 87 in terms of the Section Notes referred to above. Both these fittings i.e., unions as well as connectors are claim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... whether they would continue to be classified as tube/ pipes under Heading 7608.20 of the Customs Tariff has to be considered and it is found that merely because pipes and tubes are cut to size, they would not make any difference to the classification of the entity under Chapter Heading 7608.20, since Note (e) of Chapter 76 specifically covers tubes and pipes of aluminium that may be polished, coated, bent, threaded, expanded and cut to size. Infact, in the case of Tamil Nadu Electricity Board v. CC reported in 1992 (58) E.L.T. 101 and 1998 (102) E.L.T. 724, it was the case of the Revenue that such cut to size tubes or pipes would continue to fall under respective Chapter i.e. 76 and would not go to Chapter 84 and this contention was upheld by the Tribunal. The decision in the case reported at 1992 (58) E.L.T. 101 has been held by the Supreme Court as reported in 1998 (97) E.L.T. A65. Therefore, classification of the entities in the form of tubes and or pipes has to be made under Heading 7608.20. The classification of the other products has to be considered as profiles under 7604, however it is found that if the profiles are further worked, they would result in an article or product ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... luminium alloy as shown in photograph 7616.99 as other articles of aluminium or in the alternative under Chapter Heading 8419.90 as parts of Heat Exchange Units 3. Insert for Radiator Made of aluminium alloy. This is a sheet metal pressed item, which is in the form of a channel as shown in photograph 7616.99 as other articles of aluminium or in the alternative under Chapter Heading 8419.90 as parts of Heat Exchange Units PART-II ITEMS RELAT-ING TO CON-DENSER 4. Tubes for Condenser Made of aluminium alloy. It is a straight, hollow and flat extruded tube with 19 cavities and cut to size 76.04 aluminium profiles 5. Bracket for Condenser Made of aluminium alloy. This is basically sheet metal at one end of which a small bracket made of sheet metal is caulked together 8419.90 as part of heat exchange unit 6. Body Accumulator for condenser This is a machined item made of aluminium alloy 8419.90 as part of heat exchange unit 7. Plate Header for Condenser Made of aluminium alloy. This is a sheet metal pressed item 8419.90 as part of heat exchange unit 8. Side plate for Condenser Made of aluminium alloy. It is a sheet metal pressed item in the form of a channel 841 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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