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TMI Blog1998 (10) TMI 166X X X X Extracts X X X X X X X X Extracts X X X X ..... .S. cable entires for power control, suitable, for Steam Nitrogen Heating . 2. Department has classified the aforesaid product under Tariff Heading 85.16. 85.16 - Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electro-thermic hair dressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing irons; other electro-thermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of Heading No. 85.45. 3. Appellants however, contend that the correct classification of the product will be under tariff Heading 8419.90 parts which is described below :- 84.19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the enclosure. In the case of flameproof enclosure , take note of Groups IIA, IIB and IIC, which classify the gases and vapours according to their maximum experimental safe gap (MESG). Each enclosure s power loss must be stated so that the surface temperature can be maintained as a function of the respective temperature class." He also relies upon another literature from the supplier entitled Explosionproof Electrical Heaters . He relies on the following passage from the said pamphlet :- Areas of Application Explosionproof heaters and their assembly for heating of HTF/Thermic Fluids of gases find application in various industries such as : - Petrochemical - Pharmaceutical - Speciality Chemical - Paints Varnishes - A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the catalogue produced by the appellants themselves before the lower authorities, the said authorities have came to the right conclusion. Therefore, Tariff Heading 85.16 is most appropriate. 7. We have carefully considered the pleas advanced from both sides. We observe that the plea of the appellants now at this stages that the catalogue produced by the appellants before the lower authorities was not correct inasmuch as the said catalogue related only to heating of liquids whereas invoice speaks of heating steam and nitrogen. Literature now produced by the appellants was not before the lower authorities. We are inclined to agree with the Ld. Advocate that the literature once produced cannot be rebutted by correct literature as has been p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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