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TMI Blog2001 (6) TMI 344X X X X Extracts X X X X X X X X Extracts X X X X ..... order. 2. Shri L.P. Asthana, ld. Advocate, submitted that though number of items were involved in the impugned order, the appellants are pressing their appeal only in respect of Mist Eliminators . The ld. Advocate further submitted that humidification plants are plants which create humidity in areas where specific relative humidity is desired; that initially the parts of humidification plants were manufactured out of G.I. Sheets or mild steel; that with advent of technology, these parts are being now manufactured out of plastics, so that no corrosion takes place and parts have longer life span. He also explained the manner in which the humidification plants operates; that fans suck required quantity of ambient air through Dampers; this a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ise Act in terms of Note 2 to Section XVI. 3. Countering the argument, Shri Ashok Kumar, ld. DR, submitted that Mist Eliminator is nothing but PVC Profiles which are classifiable under Heading 39.16 of the Tariff. He relied upon the decision in the case of Collector of C.Ex., Bombay v. Industrial Cordinators [1998 (103) E.L.T. 49 (T)] wherein it was held that perforated PVC strips/PVS lug protector are to be classified under Sub-heading 3926.20 as other articles of plastics and not as parts of electric accumulator under Sub-heading 85.07. Reliance was also placed on the decision in the case of Nova Iron and Steel Ltd. v. Collector of Central Excise, Raipur [1997 (95) E.L.T. 495 (T)] wherein it was held that hollow profiles of iron and s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ered by Section XVI, which covers Chapters 84 and 85. Mist Eliminator is not, according to Note 2 to Section XV, parts of general use. No evidence has also been adduced by the Department to show that Mist Eliminator is part of general use. The ratio of the decision in the case of Nova Iron and Steel (supra) is not applicable as it was found in that case that hollow profiles were not used in the manufacture of tubes and pipes of chimney and, therefore, they could not have been classified under Chapter 84. Similarly, in the case of Industrial Cordinators (supra), the Tribunal observed that the Department had not backed its case that perforated PVC strips were used in the manufacture of electric accumulators by any technical material. In the p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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