https://www.taxtmi.com/caselaws?id=95529 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. en-us Mon, 06 Sep 1999 00:00:00 +0530 Tue, 13 Dec 2011 12:22:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95529 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. Case-Laws Central Excise Mon, 06 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95529