TMI Blog1982 (12) TMI 200X X X X Extracts X X X X X X X X Extracts X X X X ..... . Venkatesan, Sr. Vice President; G. Sankaran, Member (T) and Shri S.D. Jha, Member (J)]. - The goods which are the subject matter of these proceedings are described as Forged Stubs . They are stated to be required for fixing the boilers manufactured by the appellants. It is stated that the tubes leading from the boilers would, in turn, be attached to these stubs . The goods are made of an allo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /02 of the Customs Tariff Schedule, are among the Headings listed in the aforesaid Notification. There is no dispute that the boilers manufactured by the appellants fall within this Tariff Heading. There is also no dispute on the point that the stubs imported, after undergoing some processing (to which reference will be made below) were intended to be used, and were in fact used, for the assembly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der what heading the subject goods are classificable on merits, if they satisfy the conditions laid down in the Notification. This has been conceded by the Senior Departmental Representative, Shri N.V. Raghavan Iyer. However, Shri Iyer argued that the goods were not parts within the meaning of the Notification. While not disputing that the goods were intended for the manufacture of boilers by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... It is also argued by them that the machining is a minor process which does not change the essential character of the finished article. In support of this they have referred to the invoice, in which the goods are described as boiler components . Their representatives also urged that the stubs are made of a special alloy steel, in order to withstand high pressures in the boiler. 7. Having regar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat they can be ignored for the purpose of classification, is one which depends on the facts of each case. In the present case, having regard to the composition of the goods, the use for which they were intended and to which they have been put, the description in the invoice, and the relatively minor alteration effected by the post-importation process, i.e., machining, the Tribunal considers that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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