Air conditioning and Refrigeration Compressor's components. - Discharge valve Spring plate and Suction valve Spring plates are classifiable under sub-heading 7320.90 of the Customs Tariff and not under sub-heading 8414.90 ibid. - Kirloskar Pneumatic Co. Ltd. v. Collector - 1997 (92) E.L.T. 550 (Tribunal).

Alloy Steel and High Carbon steel. - Heading No. 73.15 - Object and reasons amendment - Customs Tariff (Amendment) Act, 1982. - A. Kumar v. Union of India - 1999 (109) E.L.T. 85 (Del.).

Chrome Nickel Steel Tubes (Incoloy-800) are not of "stainless steel" hence classifiable under Heading 73.17/19(1) of Customs Tariff Act, 1975 and not under Heading 73.15(2) ibid. - Escorts Limited v. Collector - 1999 (113) E.L.T. 424 (Tribunal).

Clamps - Pipe clamps specially made for supporting the pipes used to inter-connect the boiler and the turbine, are neither part of the boiler nor of the turbine and are separate identifiable commodities hence classifiable under sub-heading 7326.90 of the Customs Tariff Act, 1975 and not under sub-heading 7308.90 ibid as parts of structure. - B.H.E. Ltd. v. Collector - 1998 (102) E.L.T. 98 (Tribunal).

Clamps - Safety clamps described as eagle clamps are classifiable under sub-heading 7326.90 of the Customs Tariff Act, 1975 and not under sub-heading 8439.49 ibid. - Tata Engg. & Locomotive Co. Ltd. v. Collector - 1998 (99) E.L.T. 478 (Tribunal).

Clocks - Spring clocks are classifiable under sub-heading 7320.90 of the Customs Tariff Act, 1975 as articles of general use and not excluded by virtue of HSN Notes since such springs not imported in assembled from. Note 2 to Section XV ibid. - SRF Limited v. Commissioner - 1998 (99) E.L.T. 359 (Tribunal).

Collapsible spools is an accessory and not a component part of take up units hence classifiable under Heading 73.33/40(1) of Customs Tariff Act, 1975, in accordance with Note 1(C) of Section XVI ibid. - Hindustan Kokoku Wires Ltd. v. Commissioner - 1999 (109) E.L.T. 945 (Tribunal).

Fin tubes being specifically described under Heading 73.04 of Customs Tariff Act, 1975, classification thereunder appropriate although fin tubes specifically designed for use in heat exchanger. - Peunwalt (I) Ltd. Collector - 1998 (98) E.L.T. 739 (Tribunal).

Gaskets - Metal gaskets. - See under CHAPTER 84.

Grinding balls being integral part of grinding mill of cement plant are classifiable under sub-heading 7326.11 and not under Heading 84.74 of the Customs Tariff Act, 1975 since it is a more specific entry. - J.K.Synthetics Ltd. v. Collector - 1998 (99) E.L.T. 278 (Tribunal).

Hot Rolled Coils are classifiable under Heading 73.08 of Customs Tariff Act, 1975 as 'Iron or Steel Coils for re-rolling' and not under Heading 73.13 ibid. - Metalman Pipe Mfg. Co. Pvt. Ltd. v. Union of India - 1933 (68) E.L.T. 285 (Bom.).

Industrial cold storage doors of refrigeration cabinet. - See under CHAPTER 84.

Machine parts, semi-finished and requiring not just minor adjustment but major processes like turning, grinding, broaching, groove cutting, heat treatment, surface treatment etc. are classifiable only as other articles of iron and steel under Chapter 73 and not as deemed finished parts under Chapter 84 read with Rule 2(a) of Interpretative Rules of Customs Tariff, 1975. - Motor Industries Co. Ltd. v. Assistant Collector- 1992 (62) E.L.T. 13 (Mad.).

Moulds - Press plates. - See under CHAPTER 84.

Parts of general use, such as springs of all types, mad of iron and steel (including alloys thereof) are classifiable under Heading 73.20 of Customs Tariff Act, 1975 even though they may be specialised and identifiable parts of some machinery (like compressors falling under sub-heading 8414.90 ibid) or motor vehicle (falling under Heading 87.09 ibid). - Kirloskar Pneumatic Co. Ltd. v. Collector- 1997 (90) E.L.T. 428 (Tribunal).

Recuperators. - Steel tubes of special quality steel standable very high temperature and to be used in the machinery parts described as recuperators are classifiable under sub-heading 7304.49 of the Customs Tariff and not under sub-heading 8419.50 or 8419.90 as part of machine - Pipes and tubes are not taken out of the sub-heading 7304.49 merely because they are made of special quality steel. - Esskay Machinery Pvt. Ltd. v. Collector - 1996(88) E.L.T. 779 (Tribunal).

Rollers. - See under CHAPTER 84.

Seamless carbon steel tubes being specifically classifiable under Heading 73.04 of the Customs Tariff and not as part of the heat exchanger not eligible for benefit under Notification No. 155/86-Cus. - Collector v. Larsen &Toubro Ltd. - 1997 (95) E.L.T. 133 (Tribunal).

Seamless steel tubes even though designed for use in heat exchangers are classifiable under Heading 73.04 of the Customs Tariff and not under Heading 84.19 ibid by virtue of HSN Notes appearing in both chapters. - MacNeill & Magor Ltd. v. Collector - 1997 (91) E.L.T. 112 (Tribunal).

Seamless Tubes suitable for use in heat exchangers are classifiable under Heading 73.04 of the Customs Tariff by virtue of HSN notes to it and not under Chapter 84 ibid. Not eligible for exemption under Notification No. 86/86-Cus. - Supreme Electronics v. Collector - 1997 (95) E.L.T. 85 (Tribunal).

Stainless steel circles. - Stainless steel sheets is basically a very thin and broad piece of any substance normally of a rectangular shape, hence Note 1(n) of the Chapter Notes of Chapter 73 expressly includes a sheet cut into a non-rectangular shape - Note 1(n) does not signify that stainless steel circles are stainless steel sheets cut to non-rectangular shape. - Chheda Industries v. Collector - 1997 (91) E.L.T. 241 (S.C.).

Stainless steel screws with plastic washers. - See under CHAPTER 39.

Stainless steel sheets. - See under CHAPTER 84.

Stainless steel springs were round with collect imported by appellants merely springs of general use and not assembly or sub-assembly hence classifiable under sub-heading 7320.90 of Customs Tariff Act, 1975. - A.N.Instruments Pvt. Ltd. v. Collector - 1999 (110) E.L.T. 823 (Tribunal).

Staple pins are classifiable under Heading 73.31 of the Customs Tariff Act, 1975 and not under Heading 83.01/15(2) ibid. - Collector v. O.K.Agencies - 1998 (99) E.L.T. 526 (Tribunal).

Steel balls not satisfying parameters laid down in Chapter Note 6 to Chapter 84 hence classifiable under Heading 73.26 of the Customs Tariff and not under Heading 84.24 ibid. - Commissioner v. Andhra Pradesh Paper Mills Ltd. - 1997 (94) E.L.T. 110 (Tribunal).

Steel chain described as spare parts for agricultural machinery, DID brand agricultural tractor chain is classifiable under Tariff Heading 73.15 of Customs Tariff Act, 1975 vide Note 2 to Section XV and Note (1)(g) to Section XVI of Customs Tariff Act, 1975.- Impex Corporation v. Commissioner - 1998 (103) E.L.T. 548 (Tribunal).

Washers and Retaining rings are parts of general use, hence classifiable under Heading 73.18 of Customs Tariff and not under Heading 84.81 in view of Section Note 2 to Section XV and Section Note 1(g) to Section XVI ibid. - Commissioner v. Andhra Pradesh Paper Mills Ltd. - 1997 (94) E.L.T. 110 (Tribunal).