9911796707
TMI Blog2024 (1) TMI 49X X X X Extracts X X X X X X X X Extracts X X X X ..... f 2022 , Customs Early Hearing Application No. 86318 to 86328 of 2023 In Customs Appeal No. 87193 to 87203 of 2022, Customs Early Hearing Application No. 86329 of 2023 In Customs Appeal No. 87233 of 2022, Customs Early Hearing Application No. 86365 to 86389 of 2023 In Customs Appeal No. 87208 to 87232 of 2022, Customs Early Hearing Application No. 86390 to 86413 of 2023 In Customs Appeal No. 87739 to 87762 of 2022, Customs Early Hearing Application No. 86414 to 86416 of 2023 In Customs Appeal No. 87764, 87765 & 87767 of 2022, Customs Early Hearing Application No. 86417 to 86423 of 2023 In Customs Appeal No. 87769 to 87775 of 2022, Customs Early Hearing Application No. 86257 to 86263 of 2023 In Customs Appeal No. 85945 to 85951 of 2023, Cust ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lding the classification adopted by the department. Feeling aggrieved with the impugned orders, the appellant have filed these appeals before the Tribunal. 3. Heard both sides and examined the case records. 4. We find that the impugned order has basically referred to the Explanatory Notes to Harmonized System of Nomenclature (HSN) to conclude that the imported goods are not 'flanges' or 'threaded elbows, bends and sleeves' and therefore, classification claimed under specific entry CTH 7307 21 and CTH 730722 are ruled out; and that the goods in question should appropriately be classified under CTH 7307 29as 'other', in the residual entry. Further, we also find that the impugned order has referred to the earlier Order-in-Appeal being No. MU ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on imported by the appellants are fittingly fall under the CTI 7307 2200 inasmuch as the description of the product submitted by the appellants clearly demonstrate that the same are treaded elbows, bends etc. The pictorial representation of the goods submitted b produced herein below: Pictorial representation of 'Stainless Steel tube fitting - Tees' Pictorial representation of 'Stainless Steel tube fitting - Crosses' 7. On looking at the pictorial representation of the impugned products, as above, it transpires that the same are distinct products, which are conduit in free flow of fluid from one point to another. Further, the said products also change the direction of the tubing by providing for bends or angles between mu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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