1997 (10) TMI 217

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..... Respondents. [Order per : Lajja Ram, Member (T)]. - In this appeal filed by M/s. Shriram Foods and Fertilizers Industries, the issue for our consideration is whether the goods described in the B/E as "WHB - U Bend Elements" were classifiable as pipes and tubes for the boilers or as parts of the general use vide Section Note 2(a) of Section XV of the Tariff. 2. The appellants imported "U-B .....

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..... l was rejected as unsubstantiated. 3. We have heard Shri Narender Sharma, Advocate for the appellants and Shri S.N. Ojha, JDR for the respondent Revenue. 4. Shri Narender Sharma, Advocate submitted that they had placed the orders for the spare parts for Waste Heat Boiler (WRB) and that the U-Bend Elements and pipes and tubes were one and the same thing. He submitted that while it has b .....

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..... clear and that the matter had been decided by the lower authorities on the basis of the information then at record. 6. We have carefully considered the matter. We find that the Ld. Collector, Customs (Appeals) had rejected the contentions of the appellants only on the ground that there was no evidence to show that the goods under consideration were boiler quality and required for boiler. We .....

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