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TMI Blog2017 (7) TMI 236X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner (AR) for the Respondent ORDER [Order Per: M. V. Ravindran] 1. These all are 13 appeals are filed for BHPV Ltd. All these appeals are directed against the Order-in-Appeal Nos.29-36/2008 7-16/2008 dated 27.05.2008. Since all these appeals are filed by the same appellant in respect of the classification of their products manufactured, they are being disposed of by a common order. 2. The relevant facts that arise for consideration are that the appellants herein had filed various classification lists wherein they had classified different products manufactured by them under Chapter Head No.73, 74, 86, 87, 93 and 96 of the first schedule to the Central Excise Tariff Act, 1985. The Assistant Commissioner ordered fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd cylindrical equipments in which the LPG/Hydrogen is stored under pressure. He would takes us through the entire submissions made by him as regards each and every item manufactured by them and to substantiate classification under Chapter Heading 84, 86 and 87. He specifically points out that in respect of road tankers for transportation of liquid or gases the classification claimed by the appellant has been accepted by the lower authorities and hence there is no dispute. It is his further submission in view of the above, the classification as claimed by the appellant be allowed and the impugned order be set aside. 4. Ld. DR on the other hand draws our attention to the findings recorded by the first appellate authority and submits that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Boilers. Therefore, I find that they are rightly classified under Chapter Heading 84.02 by the original authority. The first appellate authority has recorded detailed findings in respect of other products manufactured by the appellant like deaerators, storage spheres, pressed bottles of LPG spheres and segments for site fabrication of atmospheric storage vessels, cold box vaporizers, water towers and piping materials, drying bottles, filters, buffer vessels, cold converters, gas collector module skids, re-construction skids, contract skids, road tankers for transportation of liquid and gases. After going through the detailed findings recorded by the first appellate authority, we specifically quried with the advocate as to whethe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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