1983 (7) TMI 170

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ct, 1962. 2.  A refund claim arising out of re-assessment of Molybdenum Glass Electrodes under Heading 85.11 or 85.18/27(3) as against original assessment under Heading 85.12 made vide B/E No. 2124, dated 18-5-1979 on the ground that the said electrodes are not heating resistors, was rejected as untenable by the Asstt. Collector of Customs (Refunds). He held that the correct classification of the electrodes would be under Heading 81.0l/04(1) which attracts the same rate of duty as Heading 85.12 of CTA 1975. Collector of Customs (Appeals) confirmed the Asstt. Collector's decision giving reference to another case, appeal No. S/49-4/79, dated 1-3-1979. The operative part of that order is reproduced below : "I have considered the app....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....) they are manufactured by a special process for their high purity and for being brought to the desired shape and size and (3) their surfaces are made suitable for glass melting furnaces. Further these rods have extremely good electrical conductivity and are used at the terminal point of their electrical circuit of more than 500 volts or 20 Amps for carrying current to the cold glass batch in the glass melting furnace. The manufacturer's literature and drawing to substantiate that these are electrodes and not just rods of cross-section with threads, were also enclosed to establish assessment under Heading 85.18/27(3) and consequently 85.11(1) and not 81.01/04. 4.  Shri Pradhan maintained that the physical properties of molybdenum in....