9911796707
TMI Blog2000 (9) TMI 504X X X X Extracts X X X X X X X X Extracts X X X X ..... fied either under chapter sub-heading 3815.00 or 6901.00 due to the following reasons : (i) These products are Catalyst Bed Supports or Alumina Bed Supports or Refractory Bed Supports but not Catalyst Support/Carriers. (ii) By virtue of similarity of method of preparation and use in the catalyst reactor along with the catalyst it was suggested for their inclusion in SH No. 3815.00. (iii) For their refractory character, resistance to thermal shock, resistance to high temperature, low porosity and inertness it was suggested for their inclusion in Chapter SH. No. 6901.00. (iv) Asstt. Commissioner, Jabbalpur and Mumbai Commissionerate had classified these products, under chapter SH No. 6901.00, Patna Commissionerate had classified these products under SH No. 3815.00. . (v) Catalyst Supports are identical to Catalyst Carriers and both are qualitatively different from Catalyst Bed Supports or Refractory Bed Supports. A comparative statement showing the differences between the Catalyst Support/Carriers and Catalyst Bed Support/Refractory Bed Support is appended below : Catalyst Support/Carrier Catalyst Bed Support/Refractory Bed Support . ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s used as carrier in the fertiliser industry is not classifiable under sub-heading 2804.90. It being Ceramic article would attract duty under Sub-heading 6907.00 of the Central Excise Tariff as Ceramic wares for laboratory, chemical or technical use. Reference has also been made to HSN explanatory notes in Sl. No. 1 against heading No. 69.09 which is to the effect that laboratory wares include supports for filters and catalysts. Reliance has been placed on the opinion of Deputy Chief Chemist of Central Revenue Laboratory, Delhi suggesting that classification of Alumina balls/rings etc. used as carriers for catalyst should be classified under sub-heading No. 6907.00 as ceramic wares for chemical and other technical uses. They have also observed that Alumina is used in many industrial catalytic processes, both as catalyst and support as catalytically active components. They have further added that an article of ceramic used as support for catalyst would be covered under chapter 6907.00 which is analogus to corresponding sub-heading No. 6909.00 for such products in HSN. 5. It is the contention of Shri Chattopadhyay that the Asstt. Commissioner as also the Commissioner (Appeals) and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (3) (4) 69.01 Bricks, blocks, tiles and other ceramic goods of siliceous earths; refractory ceramic goods such as bricks, blocks, tiles, and similar refactory ceramic constructional goods and other refractory ceramic goods such as retorts, crucibles, muffles, nozzles, plugs, supports, cupels, tubes, pipes, sheaths and rods. 6901.10 -Clay Bricks other than fire-clay bricks Nil 6901.20 -Burnt clay tiles conforming to IS specification No. 3367-1975 Nil 6901.90 -Other 15% 69.07 6907.00 Ceramic wares for laboratory, chemical or other technical uses; ceramic troughs, tubes and similar receptacles of a kind used in agriculture; ceramic pots, jars and similar articles of a kind used for the conveyance of packing of goods. 15% 8. The appellants contention is that Alumina balls/pellets are used as refractory bed support and are different than the Alumina carriers, the refractory bed support for which purposes the products in question are used act for removal of the impurities from the gas stream and to help in uniform distribution of feed gas. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods fall under other headings of the chapter from 6902 to 6911. Even the HSN explanatory notes follow the said scheme inasmuch as chapter 69 has been sub-divided in two sub-Chapters, sub-chapter (I) is for refractory ceramic goods and entire sub-chapter II for non-refractory ceramic goods. From the description of all the headings of sub-chapter (I) it is seen that they are all put together in heading 6901, with an exception of goods of heading 6909 of sub-chapter (II), the appellants have contended that their product is a refractory ceramic product since it specifies all the requirements of refractory goods being as follows :- (a) High refractoriness (b) Resistance to chemical recovery with any substance in contact during their service i.e. it must be inert. (c) Ability to stand the load of material under heat treatment in the furnace at the operation conditions. (d) Resistance to thermal shock caused by alternate heating and cooling. (e) Resistance to abrasion due to flow of charge, flames, flue dust, flue gases etc. and (f) Low volume change at the service temperature (both permanent and reversible). 11. The above properties as noted, make it evident that the ite ..... X X X X Extracts X X X X X X X X Extracts X X X X
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