9911796707
TMI Blog1983 (7) TMI 170X X X X Extracts X X X X X X X X Extracts X X X X ..... bdenum Glass Electrodes under Heading 85.11 or 85.18/27(3) as against original assessment under Heading 85.12 made vide B/E No. 2124, dated 18-5-1979 on the ground that the said electrodes are not heating resistors, was rejected as untenable by the Asstt. Collector of Customs (Refunds). He held that the correct classification of the electrodes would be under Heading 81.0l/04(1) which attracts the same rate of duty as Heading 85.12 of CTA 1975. Collector of Customs (Appeals) confirmed the Asstt. Collector s decision giving reference to another case, appeal No. S/49-4/79, dated 1-3-1979. The operative part of that order is reproduced below : I have considered the appeal carefully and I observe that the appellants had originally claimed ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ught to the desired shape and size and (3) their surfaces are made suitable for glass melting furnaces. Further these rods have extremely good electrical conductivity and are used at the terminal point of their electrical circuit of more than 500 volts or 20 Amps for carrying current to the cold glass batch in the glass melting furnace. The manufacturer s literature and drawing to substantiate that these are electrodes and not just rods of cross-section with threads, were also enclosed to establish assessment under Heading 85.18/27(3) and consequently 85.11(1) and not 81.01/04. 4. Shri Pradhan maintained that the physical properties of molybdenum in electrodes are quite different from those of molybdenum in general articles. These electr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the furnace but are in the nature of accessories. Even if broadly covered by Heading 85.11(1) as parts of industrial electrical furnace, they are specially covered by Heading 81.01/04(1) as held in the impugned order. 6. The Tribunal has carefully considered the matter. According to the literature furnished, the subject goods are guaranteed purity to a limit of 99% minimum molybdenum and it is also indisputable that they are in the category of articles . We, therefore, are in the agreement with the reasoning of the Collector that they fall more specifically under Heading 81.01/04(1) as articles of molybdenum. As observed in his order, the rate of duty being the same as that under Heading 85.12, no benefit accrues to the appellants. We ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
