2007 (6) TMI 81

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..... but as per Commissioner(A) classifiable under Heading 8428.00 – Held that Commissioner(A) classification was correct and allowed
[Order per: C.N.B. Nair, Member (T)]. - None for the respondent. 2. Heard ld. SDR and perused the record. The issue in dispute is the classification of "Top Charging Equipment". In this appeal, revenue seeks classification under Heading 8417.90, while Commissioner ( .....

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..... considered the relevant HSN Explanatory Note before passing the order. 5. The Notes in question may be extracted: "8417.90 - Many industrial furnaces & Ovens incorporate equipment for charging or discharging for manipulating the doors, covers hearths or other moving parts or for tilting the furnace etc. Such lifting or handling equipment is to be classified with the furnace or oven provided it .....

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..... uipment in question is capable of performing the independent function of charging different raw material. 8. Thus, clearly the equipment in question is an independent and separate item as a lifting and unloading equipment. It falls in the latter category. Note under 8428 advises its classification under 84.28. 9. In view of the above, there is no error in the order of the Commissioner. It is con .....

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