2006 (3) TMI 398

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..... er alia manufacturers of parts of Induction Furnace for the period April, 1993 to December, 1996 :- (1) Induction coils (2) Magnetic Yokes (3) Water Cooled Cables (4) Cremation Furnace Structure and (5) Charging trolleys. 2. The assessees claimed classification of all the items under Chapter Heading 85.14 while the Excise authorities have upheld the classification under Chapter Heading 85.48 of the Schedule to the CETA, 1985. 3. We have heard both sides. As regards Induction coils, it is seen that they are specially matched for the Induction furnace and cannot be used in any other machines and apparatus. The affidavit of the appellants Dy. General Manager sets out that within the frame/structure of inducti .....

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..... rinciples of Metal Casting, Second Edition by Author Richard W. Heine and two others, induction coil has shown to be a primary coil for use in induction furnace. Kirk-Othmer Encyclopedia of Chemical Technology explains the functioning of induction furnace and the induction coil used in induction furnace. The Adjudicating authority has held that none of the characteristics of induction coil or magnetic yoke viz. its use for heating or melting, that the yoke is a part to hold together the induction coil and the water cooled for providing currents to the coil and water cooled to reduce the temperature due the high passage of current in the coil conductor turns, eliminate the use of these coils at other place without actually establishing that .....

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..... with the electric furnace and cannot be treated as parts of general use falling for classification under heading 85.48. Although, the classification claimed by the assessee under Heading 85.14 may not be correct in the light of Tribunal s order in Pillar Induction (India) P. Ltd. v. CCE, Chennai [1999 (112) E.L.T. 837] holding that water cooled heads/cables and bus bars are classifiable under CET sub-heading 8544.00, still that does not make a difference for the reason that demand has been confirmed by holding that cables are classifiable under heading 85.48 which is admittedly not applicable 6. The remaining two items certainly cannot fall for classification under Chapter heading 85.48 for the reason that this heading covers electrical .....

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