1999 (3) TMI 156

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....ppellant. Shri M.P. Singh, JDR, for the Respondents. [Order per : P.C. Jain, Vice President]. - The question involved before us is regarding classification of Cooling Plates/Plate Coolers. The manner in which the said cooling plates/cooler plates are used has been succinctly described by one of the lower authorities in one of the impugned orders namely 270-CE/IND/92, dated 28-4-1992 para ....

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.... of Chapter 72 or 73, together with semi-finished articles which are to be treated as finished articles by virtue of Rule 2(a) of the Rules of interpretation. Castings for other articles like machine parts falling under Chapters 84, 85, 86, 87 etc. would not be covered by Chapter 73 in view of Section Notes 1(f), (g), (h) to Section XV as also HSN explanatory notes for Heading 73.25 at page 1037. ....

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.... as rightly held by the lower authorities. In that view they are rightly classified under Tariff Heading 8417.00. 3. Arguments of the appellants ld. Consultant Shri T.N. Srivastava that they are meant only for the cooling of furnace may be correct but they are kept outside the furnace is not correct. The manner of use as described by the lower authorities is not disputed by the appellant, ....