https://www.taxtmi.com/caselaws?id=77525 H.P. Heater Assembly used for pre-heating boiler feed water by utilising waste heat from exhaust steam is classifiable as an economizer under Heading 84.04. The tariff entry, read with the HSN Explanatory Notes, specifically covers equipment that pre-heats boiler feed water using waste heat, including exhaust steam. Because Heading 84.04 in the Central Excise Tariff is identical to the corresponding HSN heading, the assembly does not fall under Heading 84.19 as part of a steam turbine and is correctly classified under Heading 84.04. en-us Mon, 15 Mar 2010 00:00:00 +0530 Wed, 22 Sep 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77525 H.P. Heater Assembly used for pre-heating boiler feed water by utilising waste heat from exhaust steam is classifiable as an economizer under Heading 84.04. The tariff entry, read with the HSN Explanatory Notes, specifically covers equipment that pre-heats boiler feed water using waste heat, including exhaust steam. Because Heading 84.04 in the Central Excise Tariff is identical to the corresponding HSN heading, the assembly does not fall under Heading 84.19 as part of a steam turbine and is correctly classified under Heading 84.04. Case-Laws Central Excise Mon, 15 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77525