JUDGEMENT
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(1.)The articles in question are described by the appellant thus:
"The flexible tubes work inside the furnace which are subject to high temperature and pressure of fuel oil (Max. 40 kg/cm. The burners are fitted at the corner' of the boilers and are required to work in different 307 angles so as to maintain proper firing conditions in the boiler. Hence the flexible hose (tubes) have been provided so that at the time of lilting the burners no difficulty is experienced and that flexible tubes should also withstand high temperature and pressure. These are proprietary items of m/s Mitsubishi Corporation who have supplied these boilers to us. Technically 2 different diameters of flexible tubes or bellows. This flexible tube assembly mainly consists of two different diameters of flexible tube or bellows made out of stainless steel 304 and 316. These flexible bellows have been fitted in sleeve of special steel which can withstand high temperature of furnace. This sleeve is further protected with double braided stainless steel wire braidings. "
(2.)The Customs, Excise and Gold (Control) Appellate tribunal, in the order under challenge, upheld the contention of the Revenue that the goods fell within the Customs Tariff Heading 83. 01/15 which, as it then stood, read thus:
(3.)The tribunal rejected the case of the assessee that the goods fell under heading 84. 01/02 which, as it then stood, read thus:
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