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TMI Blog2009 (10) TMI 247X X X X Extracts X X X X X X X X Extracts X X X X ..... ification as proposed in the show cause notice and held that they are not eligible for the benefit of the Notification No. 67/95-C.E. and confirmed the demand of duty along with the interest and imposed an equal amount of penalty. In the light of the decision of Larsen & Toubro Ltd. v. CCE, Bhubaneswar reported in 2001 (136) E.L.T. 562 (Tri.-Kolkata), held that- In as much as we are accepting the classification as claimed by the Appellants, we do not propose to go into other issues raised by the Appellants. The Appeal is allowed with consequential relief as per law. The Cross Objection filed by the Department, which is basically in support of the impugned Order passed by the Commissioner, is also disposed off. - E/EDM/495/2005 - A-589/KOL/2009 - Dated:- 5-10-2009 - S/Shri S.S. Kang, Vice-President and M. Veeraiyan, Member (T) Cross Objection No. 21/2006 Shri Ravi Raghavan, Advocate, for the Appellant. Shri B.B. Agrawal, Jt. CDR, for the Respondent. [Order per: M. Veeraiyan, Member (T)]. - Ex. Appeal No. 495/05 is against the impugned Order No. CCE/BBSR-II/No. 26-Commissioner/2005 dated 12-8-2005. 1.2 Cross Objection No. 21/06 is by the Department connected t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re neither used nor suitable for movement on it of Railway/Tramway Vans/Wagons as is understood in the common parlance." 4.2 He submits that the product in question is specially meant for use in foundries and designed for handling liquid slag as hot as 1400 degree to 1450 degree Centigrade discharged from blast furnaces for being transferred to the next stages of manufacturing process. Ladles are specifically mentioned in Chapter Heading 84.54. On the other hand, Chapter 86 relates to containers including containers for the transport of fluid specially designed and equipped for carnage by one or more modes of transport. The Chapter 8454.10 is more specific in so far as the products in question are involved. 4.3 He also submits that similar products known as 'Torpedo Ladle Cars' meant for receiving molten metal from a furnace and pouring in the converters or moulds have been held to be classifiable under Sub-Heading 8454.00 by the Tribunal in the case of Larsen Toubro Ltd. v. CCE, Bhubaneswar reported in 2001 (136) E.L.T. 562 (Tri.-Kolkata). 4.4 He also submits that identical products manufactured by their other units are being classified by the respective jurisdictional Com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ies] is also covered. Through this Chapter, the expressions 'railway' and 'tramway' refer not only to conventional railways and tramways using steel rails, but also to similar guided system such as those using magnetic levitation or concrete tracks. These various goods are classified as follows:- (A) Self-propelled railway vehicles of all types, such as locomotives, motorized railway or tramway coaches and rail-cars [heading 86.01 to 86.03]. Heading 86.02 also includes locomotive tenders. Locomotives operated by two types of power are classified in the heading corresponding to the main type of power used. (B) Railway or tramway maintenance or service vehicles, whether or not self-propelled [heading 86.04]. (C) Various types of hauled vehicles [railway or tramway passenger coaches and luggage vans, railway or tramway goods vans, wagons and trucks, etc.] [Heading 86.05 and 86.06]. (D) Parts of railway or tramway locomotives and rolling-stock [heading 86.07], and also railway or tramway track fixtures and fittings, and mechanical [including electro-mechanical] equipment, for signalling to or controlling road, rail or other vehicles, ships or aircraft [heading 86.08]. (E) C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the disputed entries in respect of TLCs are as under:- 'Sub-heading No. 8454.00 Converters, ladles, ingot moulds and casting machine, of a kind used in metallurgy or in metal foundries Sub-heading No. 8606.00 Railway or tramway goods vans and wagons, not self-propelled.' The Assistant Commissioner, after taking into consideration the pleas of the appellants as also the technical aspect in respect of use and function of TLCs and the HSN Explanatory Notes as also the experts' opinions produced by the appellants in the shape of certificates from he actual users, has held as under:- 'From the above discussion, it is quite clear that Torpedo Ladle Cars are basically to handle the molten metal in the metallurgy industry and certainly they do not function as railway goods van or wagon which are primarily meant for transportation of goods by rail. Therefore, I hold that T.L.C. are rightly classifiable under 8454.00 under the description, 'Ingot Moulds and Ladles' and not under 8606.00 which covers railway goods van and wagons.' The said Order of the Assistant Commissioner was under a consideration of the Commissioner (Appeals) who has observed as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tted with devices to tipping or pouring and in some cases fitted with wheels. H.S.N. Explanatory Notes in respect of the said heading are to the following effect:- 'Ladles - These are used to receive the molten metal from a furnace and pour it into converters or moulds; they are simple open containers generally lined with refractory material, usually fitted with devices to facilitate tipping or pouring and in some cases fitted with wheels. They are usually handled mechanically (e.g. by cranes), but the heading also covers foundry type casting ladles manipulated by small hand ladles of the type used by tinsmiths, goldsmiths, etc., are excluded (heading 73.25 or 73.26).' Similarly, in the Explanatory Notes below Section XVI in HSN, the following position has been clarified:- 'The bases, frames or housings may be provided with wheels so that the composite machine can be moved about as required during use, provided it does not thereby acquire the character of an article (e.g. a vehicle) more specifically covered by a particular heading of the Nomenclature.' Thus it becomes clear from the foregoing that providing of under-frame to the Ladles cannot come in any way of their being ..... X X X X Extracts X X X X X X X X Extracts X X X X
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