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of <h1>Classification of Silicon Carbide Heating Elements: Electric Heating Resistors vs. Parts of Furnaces</h1> <h3>COMMISSIONER OF C. EX., BANGALORE Versus PHENOLITE ELECTRO HEAT P. LTD.</h3> COMMISSIONER OF C. EX., BANGALORE Versus PHENOLITE ELECTRO HEAT P. LTD. - 2000 (116) E.L.T. 262 (Tribunal) The Appellate Tribunal CEGAT, New Delhi ruled on the classification of Silicon Carbide Heating Elements. The elements were classified under Tariff Heading 85.16 as electric heating resistors, not under Tariff Heading 85.14 as parts of furnaces. The Tribunal relied on the HSN Explanatory Notes, stating that all types of heating resistors should be classified under Tariff Heading 85.16, regardless of their design or use in specific equipment. The appeal was allowed in favor of the appellants.
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