1997 (1) TMI 241

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..... kar, Member (T)]. The assessee manufactured (i) Ladle Coolers and (ii) Ladle Driers and claimed assessment under Tariff Entry 68. The Assistant Collector classified both under T.I. 33(2) as electric fans designed for use in an industrial system as parts indispensable for its operation. This classification was upheld by the Collector (appeals). Hence, this appeal before us. 2. Shri R. Swami .....

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..... has been used for hot molten metal from temperature of about 1500 Deg. C. to [about] 50 Deg. C. within approximately 6 to 8 hours. This is also a Chamber made of steel sheets and it has some lifting and lowering mechanism, axial flow fan, distribution pipings necessary for the circulation of cool air in the said Chamber. 6. From the description of Item No. 33(2), we find that it retains within t .....

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