TaxTMI 
TaxTMI 
1999 (6) TMI 67
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....281/86-CE. The adjudicating officer has held that the said copper launders are used in the exit drain pipe for drainage of molten copper from furnace to ladle, and cooling moulds are used beneath the refractories in the furnace to prevent the excessive heating of refractors, and that the exit drain pipe line for molten copper is not machinery, and similarly use of cooling moulds/elements beneath the refractories is not a machinery. The appellant's main contention is that the refractory and drain pipe line system is the most vital and critical part of a smelting plant where copper is extracted from copper concentrate. Examining this contention, I find there is distinction between a part of machinery and a machinery, and the appellant's attem....
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.... "till the classification list and rate and duty of the above products were to be approved, orders of provisional assessment, in respect of these products, under Rule 9B of the Central Excise Rules, 1944 were issued" vide Asstt. Collector letter dated 31-1-1991, allowing the appellants to clear the goods at nil rate of duty subject to the condition that they executed a Bond-13 for differential duty. In view of the above discussion, I therefore find no merits in the appellant's contention and I reject the appeal. Being aggrieved by this order, the captioned appeal has been filed before us. 2. The facts of the case briefly stated are the appellants manufacture copper and copper articles. They submitted a CL effective from 20-3-1990....
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....ders, cooling elements, crude copper, rejected copper cathode are used. He submits that the launders are solid cast articles having holes in which hollow copper pipes are fixed for circulation of water so as to facilitate the transfer of molten copper to furnace. He submits that the cooling elements and copper launders are part of the furnace and that these are essential for manufacture of final products in their factory. 4. Ld. Counsel submits that the cooling elements are nothing but copper cooling moulds; that these are cast slabs in which duty paid copper pipes purchased from the market are fitted for flow of water to cool the refractory. He submits that the copper cooling elements are used to meet the process requirements for c....
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....aunders are not part of flash furnace as they are used outside the furnace. He submits that the cooling elements are used for cooling the refractory; that refractories are constructional material and cannot be termed as part of the machinery. He submits that both launders and cooling elements are not parts of machinery and, therefore they are not covered by the exemption under Notification No. 281/86. Reiterating the findings of the lower authorities, ld. JDR prays that the appeal may be rejected. 7. We have heard the counter submissions. We have perused the evidence on records as well as the provisions of Notification No. 281/86. This notification provides that "Central Government hereby exempt all the excisable goods manufactured ....