2016 (6) TMI 511

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..... fining furnace, where further processes like mixing with other metal and sending it to casting section for further process is done As decided in case of Larsen & Toubro Ltd.[2000 (11) TMI 236 - CEGAT, KOLKATA ] ladle cars meant for receiving molten metal from a furnace is specifically mentioned in heading no.8454 - Demand set aside.
SMT. ARCHANA WADHWA, MEMBER (JUDICIAL) AND SHRI B. RAVICHANDRAN, MEMBER (TECHNICAL) For the Petitioner : Shri L.P. Asthana, Advocate and Ms. Rita Jha, Advocate For the Respondent : Shri Govind Dixit, DR ORDER PER B. RAVICHANDRAN: The present appeal is against order dated 29.03.2007 of Commissioner (Appeals-I), Raipur. The appellants are engaged in the manufacture of M.S. Ingots, castings and engineerin .....

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..... kata) and Steel Authority of India Ltd. - 2010 (250) ELT 151 (Tribunal-Kolkata). 3. Ld. AR reiterated the findings of the lower authorities and relied on the Tribunal's decision in the case of Bhillai Engg. Corporation Ltd. - 2005 (182) ELT 407 (Tribunal-Delhi) as confirmed by the Hon'ble Chattisgarh High Court reported in 2012 (281) ELT 514 (Chattisgarh). 4. We have heard both the sides and examined the appeal records. 5. The dispute is regarding correct classification of LTC. In an integrated steel plant, molten hot metal iron is produced in electric arc furnace. The molten metal is tapped into a ladle, which is placed on a car. The ladle in the said car moves on a monorail to a refining furnace, where further processes like mixing wit .....

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..... ed during use, provided it does not thereby acquire the character of an article (e.g. a vehicle) more specifically covered by a particular heading of the Nomenclature". Thus it becomes clear from the foregoing that providing of under-frame to the Ladles cannot come in any way of their being classified under HeadingNo.84.54." 6. We find that the reliance placed by the Revenue on the decision of the Tribunal in the case of Bhillai Engineering Corporation Ltd. (supra) is not apppropriate. In the said case, the matter decided was classification of Coil Transfer Car. The Tribunal referred to the decision in the case of Larsen & Toubro Ltd.(supra) and distinguished the same as ladle cars meant for receiving molten metal from a furnace is speci .....

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