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EXPLANATORY NOTES (CUSTOMS)

73.1 Basic Customs duty on pipes and tubes for use in manufacture of boilers falling in chapter 73 of the customs tariff, has been reduced from 10% to 7.5%. [S. No335 of notification No. 12/2012-Customs dated 17.03.2012 refers] Chapter 74 74.1 The description of goods falling in tariff item nos. 7404 00 12 and 7404 00 22 of

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2. The issue involved is whether the Air-fan/Blower which is an integral part of a burner which is manufactured by the appellant is liable for excise duty under the Tariff Item 33(2) of the erstwhile Central Excise Tariff. 3. In their Memorandum of Appeal, they state that at the relevant time they were manufacturing different types of boilers.

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Dec 31, 2016 · Boilers provide heating that a facility needs to warm it up. A commercial boiler can be run on natural gas, liquid petroleum gas or oil. Increasingly, they are being combined with low carbon technologies, such as solar panels and heat pumps.There are many boiler manufacturers in India; some are completely Indian manufacturers, whereas some are in Joint Ventures with other international players.