1997 (7) TMI 302

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.... Shri A.K. Agarwal, SDR, for the Respondents. [Order per : Lajja Ram, Member (T)]. - In this appeal filed by M/s. Air Oil Flare Gas (I) Ltd., Ahmedabad, the matter relates to the classification of the three products (1) Knockout drum (2) stack and (3) ladder which are used in the waste gas recovery system by the petro-chemical fertilizers and other petro-chemical based units. The appellants....

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.... system under Heading No. 84.16. This order of the Assistant Collector Central Excise, Ahmedabad had been confirmed by the Collector of Central Excise (Appeals) Bombay. 2. We have heard Shri Bhimant C. Sheth, Advocate for the appellants and Shri A.K. Agarwal, SDR for the respondents Revenue. 3. Shri Bhimant C. Sheth, Advocate submitted that when the items were supplied along with w....

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....roduct as under : furnance burners for liquid fuel, for pulvarised solid fuel or for gas, mechnical stockers, mechanical grates, mechanical ash discharges and similar appliances. They have attached a list of the items manufactured. They have also shown their final products as under : "other articles of iron and steel for flair system as per list attached." In their list these three ite....

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.... articles of iron and steel under Heading No. 73.08 of the Tariff. We find that Heading No. 73.08 is a residuary entry under Chapter 73 of the Tariff which covers articles of iron or steel. It covers such hardware items as nails, rivets and the products of iron or steel industries like stoves, cookers etc. The goods manufactured by the appellants were sophisticated products used in high-tech indus....