1999 (1) TMI 258

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....or the Respondent. [Order per : G.R. Sharma, Member (T)]. -  The dispute in this appeal is whether the goods described as heating element by the appellants are classifiable under Chapter Heading 85.14 as claimed by assessees or under Chapter Heading 85.16 as held by the Department. 2.  Shri R.K. Sharma, learned SDR appears for the respondent Commissioner and submits that in the ....

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....stic purposes. He submits that viewed in this perspective it is clear that the coils supplied by the appellants are only heat resistors. He refers to the HSN Notes under Chapter 85.16 and submits that the heat resistors are specifically classifiable under Chapter Heading 85.16. He, therefore, submits that the case was fully covered by the decision of the learned Commissioner in the impugned order ....