1999 (1) TMI 89

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....er per : C.N.B. Nair, Member (T)]. - This appeal of M/s Steel Authority of India is directed against classification of parts of furnace (heating elements, other than domestic electrical appliances) under chapter heading 8516.80. Arguing the appeal, Shri K.A. Siddique, Manager (Finance) of the appellant submits that the item has been treated as resistor and classified under chapter heading 8516.....

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....ent in which they are to be used. Further, the material used varies (special alloys, compositions based on silicon carbide etc.). The 'Notes' goes on to say that resistors remain classified here even if specialised for a particular machine or apparatus. 3. We have perused the records of the case and have considered the submissions made from both sides. We find that the item in question is ....