Collector of Customs Vs. Mistry Prabhudas Manji - Court Judgment

Excerpt:
1. the short question that falls for determination in this appeal is correct classification of 'seamless tubes'. the question is whether such tubes fall under cth 7304.39 or as parts of heat exchanger under 8419.50 with benefit of notification no. 155/86.2. arguing for the revenue, the learned dr submits that even when such tubes are specifically designed for heat exchanger, they will remains classifiable under chapter 73. in this connection, our attention has been drawn to tribunal's final order no. c/74-75/97-b2, dated 4-12-1996 reported in 1997 (91) e.l.t. 112 (tribunal).5. hsn notes under heading 73.04 clearly indicate that the products of this heading include in particular among others tubes and pipes suitable for use in heat exchangers. in view of this, since the impugned goods are not covered under chapter 84, they would not be eligible to exemption under notification no. 155/86. we therefore, set aside the impugned order and allow the revenue appeal.

Judgment:
1. The short question that falls for determination in this appeal is correct classification of 'Seamless Tubes'. The question is whether such tubes fall under CTH 7304.39 or as parts of heat exchanger under 8419.50 with benefit of Notification No. 155/86.

2. Arguing for the Revenue, the Learned DR submits that even when such tubes are specifically designed for heat exchanger, they will remains classifiable under Chapter 73. In this connection, our attention has been drawn to Tribunal's Final Order No. C/74-75/97-B2, dated 4-12-1996 reported in 1997 (91) E.L.T. 112 (Tribunal).

5. HSN notes under Heading 73.04 clearly indicate that the products of this heading include in particular among others tubes and pipes suitable for use in heat exchangers. In view of this, since the impugned goods are not covered under Chapter 84, they would not be eligible to exemption under Notification No. 155/86. We therefore, set aside the impugned order and allow the Revenue appeal.