9911796707
TMI Blog1997 (5) TMI 201X X X X Extracts X X X X X X X X Extracts X X X X ..... cation No. 155/86 was rejected at the original level but allowed by the Collector (Appeals) on the ground that the crucibles are parts of furnaces. The Revenue are in appeal against this order. 2. It is the contention of the Revenue that the crucibles are not included in the parts of Heading 8514.90 as the foot note under Explanatory notes excludes goods which specifically include crucibles under such headings. The Revenue therefore, plead that the correct classification of these goods is under 6903.90 and by virtue thereof the impugned goods are not eligible to exemption under Notification No. 155/86. 3. We have heard both sides. 4. In the first place, we note that whereas the goods were assessed under CTH 6903.90, the appellants had ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt he submits that the specified authorities have certified that silicon carbide crucibles are required for the manufacture of furnaces. The department has no doubt in regard to the certificates. Their only doubt is in regard to the classification. In this connection, the Learned DR drew our attention to the appeal memo which cites HSN Notes to rule out the classification of the goods under 8514.10 and submits that the correct classification is only 6903.90 and therefore, since the Notification No. 155/86 does not mention sub-heading 6903.90, the impugned goods would not be entitled to exemption. 4.2 The Notification No. 155/86 under Sl. No. 2 mentions both Headings 8417 and 8414. These are articles for the manufacture of which parts are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods are parts of articles mentioned in Column (2) of the Table appended to that Notification. From the literature produced by the learned authorised representative in the Court, it is seen that crucibles are placed inside the furnace and it is forcefully contended by the authorised representative that these are parts of furnaces. 6. The learned DR while conceding that these are parts of furnace submits that these are consumables as they get worn out after some time. Merely because a part is replaced from time to time would not make it any the less a part of that article. Considering the literature placed and the certificates from the General Manager Jt. Commissioner of Industries, DIC, Baroda certifying Silicon Carbide Crucibles are r ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
