1998 (10) TMI 166

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....s for power & control, suitable, for Steam & Nitrogen Heating". 2.  Department has classified the aforesaid product under Tariff Heading 85.16. "85.16 - Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electro-thermic hair dressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing irons; other electro-thermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of Heading No. 85.45." 3.  Appellants however, contend that the correct classification of the product will be under tariff Heading 8419.90 parts which is described below :- 84.19 - Machiner....

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....the enclosure. In the case of "flameproof enclosure", take note of Groups IIA, IIB and IIC, which classify the gases and vapours according to their maximum experimental safe gap (MESG). Each enclosure's power loss must be stated so that the surface temperature can be maintained as a function of the respective temperature class." He also relies upon another literature from the supplier entitled "Explosionproof Electrical Heaters". He relies on the following passage from the said pamphlet :- Areas of Application Explosionproof heaters and their assembly for heating of HTF/Thermic Fluids of gases find application in various industries such as : - Petrochemical - Pharmaceutical - Speciality Chemical - Paints & Varnishes - Aluminium (in....