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TMI Blog2000 (4) TMI 339X X X X Extracts X X X X X X X X Extracts X X X X ..... e mineral filled metal sheathed type tubular heating elements; that these heating elements consist of helical coil of nickle chromium wire centered in a heavy wall metal tube of stainless steel, incoloy, Titanium, Copper, etc. and surrounded by high grade mineral solution; that the insulation is further compacted to maximum density for rapid transaction of heat to the sheathing and further to the medium to be heated; that most of their customers are either manufacturer of industrial ovens or furnaces or have installed industrial ovens and furnaces in their factories; that as their product in question is used in industrial ovens and furnaces, it is c1assifiable under heading No. 85.14. She further submitted that electric heating resistors are quite different functionally and technically from heating element manufactured by them; that these resistors are used to produce heat and are used in domestic electrical appliances; that their product is squarely covered under the second limb of heading 85.14 i.e. "Other Industrial or Laboratory Induction or Dielectric heating equipment"; that further the products which are for domestic purposes only can be classified under heading 85.16: that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Tribunal in the stay order No. 125-126/96 dated 18-10-96; that the initial act of the department coercing them to deposit the amount under dispute was illegal act and once the matter was decided by the Hon'ble CEGAT they acted accordingly; that there was no need to file refund application as this refund was due in pursuance of the judicial order issued in favour of the appellants. 5. Countering the arguments Shri K. Srivastava, learned SDR submitted that heading 85.16 is applicable to electric resistors of all types; that according to the Explanatory Notes of HSN all electrical heating resistors are classifiable under heading 85.16 irrespective of the classification of the apparatus or equipment in which they are to be used; that the Explanatory Notes further mention that resistor remains classified in this heading even if specialised for a particular machine. He also submitted that the samples shown by the learned Manager, Law, clearly shows that the product manufactured by them is nothing but a resistor; that even drawing shows that wire has been put in an insulating material. He also mentioned that examples given in the Explanatory Notes for the group of items referred to un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1430/98-NB. As mentioned by the appellants themselves in their memorandum of appeal the duty was deposited by them in pursuance of the adjudication order under TR-6 dated 28-7-95 and 3-11-95. Appeal No. 1313 of 96-B was filed by them on 18-9-96 and appeal No. 1314 of 96 was filed on 18-9-96. It is, therefore, apparent that the amount of duty was deposited by M/s. Escorts Ltd. much before the appeal was filed before the Appellate Tribunal. We also observe that in their EA-3 form they have not indicated that the amount of duty demanded by the department has been deposited by them. In fact, it was mentioned by them that application for pre-deposit of duty amount has been filed . If the fact of payment of duty had been brought to the notice of the Appellate Tribunal their stay applications would have been liable to be dismissed as infructuous as the amount of duty for the stay of which said applications were filed had already been deposited by them. We also notice that in their stay applications they had even claimed that the appeal procedure would become infructous in case stay is not granted and the recovery is enforced whereas the fact was that much before that they had already de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otes of HSN below heading 85.16. For example, Electric space heating apparatus and soil heating apparatus include heating units for motor cars, railway coaches, aircraft, etc. and road heating equipment to prevent the formation of frost and soil heating equipment which are usually burried in the ground. Similarly, it is mentioned in the Explanatory Notes that electric smoothening irons cover irons of all kinds, whether for domestic use or for tailoring, dress makers, etc. In any case electric heating reistors appear in the heading after other electro-thermic appliances used for domestic purpose and certainly that phrase cannot be made applicable to electric heating resistors. 10. We find that Commissioner in order-in-appeal No. 380/96 dated 9-8-96 has dealt with the classification of the product as under :- "However, even if we assume that appellants' contention that the goods manufacatured by them are nothing but heating elements, I find that the impugned goods would still be classifiable under heading 8516. Heating elements are nothing but electric heating resistors. The word 'element' is defined in the Concise Oxford Dictionary as "resistance wire that heats up in a electri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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