Components of boilers cleared as parts but essential to put into operation the boilers, would be classifiable under sub-heading 8402.10

Commissioner of Central Excise Vs M/s Bhel (Supreme Court)

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 cleared by the assessee would attract duty under sub-heading 8402.10 of the first schedule of Central Excise Tariff Act, 1985 (For short, ‘the Tariff Act’) or sub-heading 8402.90 of the said schedule. The relevant entries of the Tariff Act are as follows :

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