TaxTMI 
TaxTMI 
1999 (4) TMI 207
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....ltered the air. He classified the said goods under sub-heading No. 8421.39 of the Customs Tariff. On appeal, the Collector of Customs (Appeals), Bombay observed that the gaseous impurities like moisture, carbon dioxide and acetylene are removed by the said molecular sieve battery through the process of filteration and that no process involving change in temperature was involved. He held that the impugned goods were of the nature of filtering apparatus for gas and were correctly classifiable under sub-heading No. 8421.39 of the Customs Tariff. 2.  The matter was heard on 6-1-1999 when Shri Ashok Agarwal, Advocate appeared for the appellants. Shri K. Panchaksharan, JDR represented the respondents/Revenue. 3.  Shri Ashok Agarwal, ld. Advocate submitted that the molecular sieve battery removes the moisture from the air before its fractionating to produce industrial gases. Air is taken from the atmosphere and at that stage, it contained impurities like solid particles, moisture and other gases which are not required for the purpose of producing industrial gases by the appellants. From such air the solid particles are first removed through the process of air filteration. Ther....
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....particles also contains gas phase impurities like moisture, carbon dioxide, acetylene etc. which are required to be separated and which could not be stopped otherwise by the air filter. Such separation is done by passing the process air, free of solids through the MSB which adsorbs molecules of a particular size. The MSB had a filling of adsorption with a pre-layer of silica gel. The silica gel is a regenerative absorbent consisting of amorphous silica. The process air free of solids passes through a bed of molecular seives which had a special property of selectively adsorbing molecules of a particular size. Once the bed of the MSB is loaded with these molecules, the bed is then regenerated by a gas, which does not contain moisture, carbon dioxide and acetylene etc. 7. It is thus seen that the use of the MSB in the hands of the appellants was for separation of molecules on the basis of size. The function of the MSB was to free the air of moisture, carbon dioxide, acetylene etc. The removal of moisture, carbon dioxide acetylene etc. from the air was done by the process of adsorption. Adsorption is the surface retention of solid, liquid or gas molecules etc. as opposed to absor....
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....arly under critical climatic conditions or in case of unfavourable cooling water conditions, that the air intake temperature limit of 20 degr. ctgr. at battery inlet is not exceeded and an optimum efficiency of the adsorbent is maintained. In case of chilled water of 15 degr. ctgr. not being available, the buyer should make suitable arrangements by providing a refrigeration unit. The condensate separator serves for removal of moisture particles which form in the air stream after it passes the cooler. This also reduces the adsorption load on the fillings of the battery. To prevent any carry-over of adsorbent dust to the other systems of the air separation plan a dust filter is installed at the outlet end of the battery." 10. Heading No. 84.19 of the Customs Tariff already extracted above, describes the goods for classification thereunder as the machinery, plant or laboratory equipment whether or not electrically heated for the treatment of materials by a process involving a change of temperature. By way of illustration of the process involving a change of temperature, the processes had been given as heating, cooking, roasting, distilling, rectifying, sterilizing, pasteurising,....
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.... temperature change. 12. Thus, its classification under Heading No. 84.19, sub-heading No. 8419.39 is ruled out. 13. The Collector of Customs (Appeals) had confirmed the classification of the MSB under Heading No. 84.21 and sub-heading No. 8421.39 of the Customs Tariff. Heading No. 84.21 covers centrifuges including centrifugal dryers; filtering or purifying machinery and apparatus for liquids or gases. Filtering or purifying machinery and apparatus for gases (other than intake air filters for internal combustion engines) were classified under sub-heading No. 8421.39. According to the HSN, filtering or purifying machinery and apparatus covers filters and purifiers of all types (physical or mechanical, chemical, magnetic, electro magnetic, electrostatic etc.). The filtering or purifying machinery and apparatus for gases are used to separate solid or liquid particles from gases, either to recover products of value (e.g. coal dust, metallic particles, etc. recovered from furnace flue gases), or to eliminate harmful materials (e.g. dust extraction, removal of tar, etc. from gases or smoke fumes, removal of oil from steam engine vapours). The filtering or purifying machinery....
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....producer gas, coal gas, etc.; they consist of tall metal columns containing coke or other fillings, and filted at the top with water sprays. (4) Other chemical filters and purifiers for air or other gases (including catalytic converters which change carbon monoxide in the exhaust gases of motor vehicles to carbon dioxide). 14. MSB was designed to make the compressed process air, free of moisture, carbon dioxide, acetylene etc., by the process of adsorption, to make the filtered air fit for fractioning into oxygen/Nitrogen gases. MSB thus, could be considered as a filtering/purifying apparatus. We, therefore, consider that its classification under Heading No. 84.21 sub-heading No. 8421.39 of the Customs Tariff was appropriate. 15. In the nature of the goods under consideration, the decisions referred to by the appellants are not applicable to the facts of the case. In the case of Collector of Customs, Bombay v. Wasan & Company - 1996 (85) E.L.T. 106 (Tribunal), it had been admitted by both the sides that the primary function of the imported Super/Quick 18, toggling and drying machine with 1500 Automatic toggles was that of drying (refer para 2 of the decision). Th....