Tariff classification of silicon carbide heating elements turns on function, with HSN notes supporting electric heating resistor treatment.

Silicon carbide heating elements that become highly heated on passage of electric current are treated as electric heating resistors under Tariff Heading 85.16, rather than as furnace parts under Tariff Heading 85.14. The text applies the principle that tariff classification depends on the essential character and function of the goods, and notes that HSN Explanatory Notes have persuasive value because the Central Excise Tariff is based on the HSN. Certificates describing the goods by furnace use do not change classification where the goods themselves answer the description of heating resistors. The stated conclusion is that Heading 85.16 applies and furnace-parts classification is rejected.

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Issues: Classification of silicon carbide heating elements whether under Tariff Heading 85.14 as parts of furnaces or under Tariff Heading 85.16 as electric heating resistors.

Analysis: The elements in question become very hot on passing electric current and are made of silicon carbide, which brings them within the scope of electric heating resistors. The Explanatory Notes to the Harmonized System of Nomenclature indicate that, except for carbon, all electrical heating resistors are classifiable under the relevant heading irrespective of the apparatus or equipment in which they are used. As the Central Excise Tariff is based on the HSN, the Explanatory Notes have persuasive value and support classification under Tariff Heading 85.16. Certificates describing the goods by reference to their use in furnaces do not alter the tariff classification when the nature of the goods falls within heating resistors.

Conclusion: The goods are classifiable under Tariff Heading 85.16 and not under Tariff Heading 85.14. The appeal succeeds in favour of Revenue.

Final Conclusion: The impugned classification was set aside and the assessee's plea for furnace-parts classification was rejected, resulting in allowance of the appeal with consequential relief to Revenue.

Ratio Decidendi: For tariff classification, the essential character and function of the goods govern, and HSN Explanatory Notes have persuasive value in treating all electrical heating resistors, other than carbon, as classifiable under the heading for electric heating resistors irrespective of the end-use apparatus.

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