2003 (7) TMI 252 - AT - Central Excise

Summary

The appeal involved the correct classification of three types of industrial heaters - Immersion Heaters, In-line Heaters, and Outflow Heaters. The appellant argued for classification under Chapter 84.19, while the impugned order classified them under Chapter 85.16. The case was remitted to the original authority to determine classification after considering assessment practices in other jurisdictions.