9911796707
TMI Blog1997 (7) TMI 302X X X X Extracts X X X X X X X X Extracts X X X X ..... Member (T)]. - In this appeal filed by M/s. Air Oil Flare Gas (I) Ltd., Ahmedabad, the matter relates to the classification of the three products (1) Knockout drum (2) stack and (3) ladder which are used in the waste gas recovery system by the petro-chemical fertilizers and other petro-chemical based units. The appellants have sought classification of these products under Heading No. 73.08 as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entral Excise, Ahmedabad had been confirmed by the Collector of Central Excise (Appeals) Bombay. 2. We have heard Shri Bhimant C. Sheth, Advocate for the appellants and Shri A.K. Agarwal, SDR for the respondents Revenue. 3. Shri Bhimant C. Sheth, Advocate submitted that when the items were supplied along with waste gas recovery system, they were classified under Heading No. 84.16. In these pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , mechnical stockers, mechanical grates, mechanical ash discharges and similar appliances. They have attached a list of the items manufactured. They have also shown their final products as under : other articles of iron and steel for flair system as per list attached. In their list these three items knockout drum, stack and ladder had been shown. 5. We find that the appellants were engag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iduary entry under Chapter 73 of the Tariff which covers articles of iron or steel. It covers such hardware items as nails, rivets and the products of iron or steel industries like stoves, cookers etc. The goods manufactured by the appellants were sophisticated products used in high-tech industries systems. The system as a whole was for allowing the waste gas energy to be utilised for useful purpo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pter 84 and there is no dispute in as much as the appellants themselves had classified them under Heading 84.16, we consider that the three products in question were also correctly classifiable under Heading No. 84.16 of the Tariff and not under Heading No. 73.08. 9. In view of the above discussion, we do not find any infirmity in the view taken by the Collector of Central Excise (Appeals), Bomb ..... X X X X Extracts X X X X X X X X Extracts X X X X
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