2010 (3) TMI 424

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....dvocate, for the Appellant. Shri R.K. Verma, JDR, for the Respondent. [Order per : Rakesh Kumar, Member (T)]. - The appellant manufacture steam Turbines as well as Hydro Turbines and also the product called H.P. Heater Assembly. The dispute in these appeals is about the classification of H.P. Heater Assembly - while according to the Department, it is classifiable under heading 84.19 of the T....

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....s part of consignment of the main equipment, duty will be payable on merits. It is against these orders of the Commissioner (Appeals) that the present appeals have been filed. 2. Heard both the sides. 2.1 Shri Z.U. Alvi, Advocate, the learned Counsel for the appellant pleaded that H.P. Heater Assembly is an important unit of the auxiliary plant, that it is used to increase the thermal effici....

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....N and, therefore, the HSN Explanatory notes to Heading 84.04 would be applicable and hence the H.P. Heater Assembly is correctly classifiable under Heading 84.04 and that this product cannot be treated as part of steam turbine. 2.2 Shri R.K. Verma, the learned Departmental Representative defended the impugned order, reiterating the Commissioner (Appeals)'s findings. 3. We have carefully cons....

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....eam. They usually consist of heaters fitted with a system of cast iron or steel tubing, sometimes contained within a separate chamber of sheet metal into which the flue gases or exhaust steam are discharged." The product, in question, is clearly an economizer for pre-heating the boiler feed water by utilising the waste heat of the exhaust steam of steam turbine. Since Heading 84.04 of the Central ....