1999 (5) TMI 285

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....rder per : P.C. Jain, Vice President]. - In this appeal we are concerned with classification of Silicon Carbide Heating Elements. The lower authorities have classified them under Tariff Heading 85.14 as parts of furnance where they are used on the basis of various certificates supplied by the respondents. 1.1 Revenue, on the other hand, contends that these are classifiable under Tariff Head....

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....s left that the elements under consideration before us become very hot after passing electric current through them and they are also made of silicon carbide. In view of the Explanatory Notes, no doubt is left that they should be classifiable under Tariff Heading 85.16 despite the fact that they might have been given some special shape or design so as to be usable for high temperature purposes in s....