Classification of cooling plates as blast furnace parts under Heading 84.17 was upheld; prior precedent controlled the result.

Cooling plates or plate coolers used directly in a blast furnace, as integral parts of that furnace and without further machining, were treated as classifiable under Heading 84.17 of the Central Excise Tariff Act. The earlier decision in the same appellant's case had already reached the same classification result, and the Supreme Court ruling on raw material and component parts was found inapplicable on these facts. The classification under Heading 84.17 was upheld and the challenge to the impugned order failed.

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Issues: Whether cooling plates or plate coolers were correctly classified under Heading 84.17 of the Central Excise Tariff Act.

Analysis: The product was found to be used directly in the blast furnace as an integral part of that furnace and did not require further machining. The earlier decision in the appellant's own case had already held that cooling plates or plate coolers fell under Heading 84.17. The reliance placed on the Supreme Court decision concerning raw material and component parts was held to be inapplicable to the present facts.

Conclusion: The classification under Heading 84.17 was upheld and the challenge to the impugned order failed.

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