Dear mk3223.
By what reference to Code para, PWHT is mandatory for Low Temperature service?
To my knowledge, PWHT is governed by UW2 Service requirements and UCS 56 with Exemptions and not for LT Service, but my friends at fabrication raised a doubt
PWHT is not required for low temp service under ASME VIII, Div.1 unless thickness is such that PWHT would be required or by UW-2. If the Owner/User mandates PWHT, then you must adhere to its requirements.