1997 (10) TMI 145

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.... JDR, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. - The appellants desired disposal of the case on merits. We have heard Shri R.S. Sangia, ld. JDR for the Revenue. 2. The appellants manufactured domestic as well as industrial ovens, furnaces, boilers and tanks. They also manufactured electrical resistors which are heating elements. Lower authorities classified the re....

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....istors would merit classification under 8516 by virtue of this specific nomenclature existing in the said tariff entry. Heading 8548 is residuary classification and cannot be preferred over a specific classification. There is a distinction in the classification of end products. Whereas the furnaces and ovens for industrial purposes are classified under 8514, those for domestic purposes are classif....