TMI Blog2018 (2) TMI 1112X X X X Extracts X X X X X X X X Extracts X X X X ..... o operation the boilers, would be classifiable under sub-heading 8402.10 and not as claimed by Revenue under sub-heading 8402.90 - appeal dismissed - decided against Revenue. - Civil Appeal No (S). 8490 of 2009 - - - Dated:- 7-2-2018 - Ranjan Gogoi And R. Banumathi, JJ. For the Appellant : Mr. Rupesh Kumar, Adv. Mr. S.A. Haseeb, Adv. Mr. H.R.Rao,Adv. For Mr. B. Krishna Prasad, AOR For the Respondent : Mr. S. Muthu Venkataraman, Adv. Mr. R. Satish Kumar Adv. Mr. Prateek Gupta, Adv. Mr. M. Soundarasaran Kumar, Adv. Mr. Naresh Kumar, AOR ORDER 1. We have heard the learned counsels for the parties and perused the relevant material. 2. The issue arising in this appeal is whether the essential components/parts of a boiler ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e above Act, Boiler means any closed vessel exceeding 22.75 ltrs. in capacity which is used expressly for generating steam under pressure and includes (i) any mounting (valves etc.); (ii) other fittings attached to such vessel; which is wholly or partly under pressure when steam is shut off. Fittings include economizer (if integrated), feed pipe, steam pipe and the valves, since all these are attached to boiler and will work wholly or partly under pressure. Water at very high pressure is fed to the boiler by feed pump. Heat addition takes place in boiler wherein the water is converted into steam. To increase the efficiency, the steam has to be generated at higher pressure and higher temperature, which is done by the Economiser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ill come into existence even without these auxiliary/accessories. The Boiler inspectorate is always involved in the inspection right from the stage of Raw-material section to the dispatch and erection of various Components where Pressure is involved. It is a fact that the high capacity boilers cannot be transported in one lot to the site, therefore they have to be sent as individual item and sub-assemblies. Therefore, the parts which are essentially needed to construct a complete boiler may be considered under the term boiler. But the parts which are provided with the boiler to enhance the efficiency such as automation, data requisition, indicators, recorders etc. are used for ease and safe operation of boilers and cannot be con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, it is clear that the said expert had suggested that the respondent-assessee should be asked to file separate list of the parts which are essential for the boiler and other parts which are used in the boilers but which are not essential parts thereof. 7. We do not know as to whether the aforesaid exercise has been carried out by the Revenue in the present assessment year. Be that as it may, in the face of the opinion of the expert and the HSN note, details of which have been extracted above, we are of the view that the Primary Authority as well as the First Appellate Authority was perfectly justified in coming to the conclusion that the components of the boilers cleared as parts but essential to put into operation the boilers, would be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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