1996 (6) TMI 136

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..... The appellants herein imported a consignment of welded and rolled tubes in Inconel alloy 601 and claimed assessment under Heading 85.11 of the CTA, 1975 as according to them these consignments consisted of spare for Rotary Tube Annealing Furnace. The assessment was made under Heading 73.17/19(2) as tubes of stainless steel. The refund claim filed by the appellants was rejected by the Assistant .....

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..... Rotary Tube Annealing Furnace Welded and Rolled Tube in Inconel Alloy 601 in size 8.5/8" OD 3 mm wall thickness 72" long. Heading 73.17/19(2) covering tubes of stainless steel is more appropriate in this case as the appellants have not led any evidence in the form of catalogue etc. to establish their claim for reassessment as parts of annealing furnace. The lower appellate authority has right .....

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