9911796707
TMI Blog2000 (10) TMI 596X X X X Extracts X X X X X X X X Extracts X X X X ..... s in question are refractory items and were being classified by the Revenue under Heading 6901.00 for a long period. The dispute for the same was raised by a show cause notice dated 23-5-1991 proposing classification of the said products under Heading 6911.00 as residuary items. Demands for the past period were also raised along with proposal to impose penalty upon the appellants. 2. According to the appellants checker is a refractory article, hollow and rectangular/hexagonal in shape used in open-hearth furnaces/blast furnace metallurgical or glass industry for fuel economy. It helps the regeneration of the waste heat in the furnace. It accelerates the proper utilisation of fuel or proper burning of the fuel. The waste heat which goes ou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g to Heading No. 69.01 of CETA, 1985. 6. Our attention has also been drawn to the definition of refractories as defined in Chambers Science and Technology Dictionary. The same is reproduced as under :- Materials used in lining furnaces etc. They must resist high temperature, changes of temperature, the action of molten metals and slags and hot gases carrying solid particles. China clay, bail clay and fire clay are all highly refractory, the best qualities fusing at above 1700 C. Other materials are silica, magnesite, dolomite, alumina and chromite . The appellants have contended that from the above definition it would be seen that refractories are those items which are used in high temperature in 1700 C and as such the same would be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ods. 9. The demand of duty has also been assailed on the point of limitation. Show cause notice issued on 23-5-1991 for the period 31-5-1986 to 31-3-1991 and the notice dated 3-6-1993 for the period 1-4-1991 to 26-9-1991 has been challenged to be barred by limitation inasmuch as during all these periods the classification lists filed by the appellant were duly approved under Heading 69.01. There was no suppression of facts or wilful mis-statement on the part of the appellant so as to justify the action of the Revenue in invoking longer period of limitation. 10. We have also heard Shri V.K. Chaturvedi, ld. SDR for the Revenue who reiterates the reasoning of the authorities below. 11. The contending entries for the goods in question are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o. 69.02 of HSN reads as under :- This heading covers a group of refractory products (other than those of Heading No. 69.01) normally used on the construction of ovens, kilns, furnace or other plant for the metallurgical, chemical, ceramic, glass and other industries . 14. Inasmuch as the goods in question are admittedly used in kilns, they would be covered by the above explanation of HSN under Heading 69.02 which corresponds to Heading 69.01 of CETA. Inasmuch as the goods are admittedly used as refractory articles and are meant for withstanding rapid changes of temperature, which porous and resist the corrosive effect of the products with which they come into contact, they have to be necessarily treated as refractory materials classif ..... X X X X Extracts X X X X X X X X Extracts X X X X
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