2001 (6) TMI 344

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....med by the Collector (Appeals) under the impugned order. 2. Shri L.P. Asthana, ld. Advocate, submitted that though number of items were involved in the impugned order, the appellants are pressing their appeal only in respect of "Mist Eliminators". The ld. Advocate further submitted that humidification plants are plants which create humidity in areas where specific relative humidity is desired; that initially the parts of humidification plants were manufactured out of G.I. Sheets or mild steel; that with advent of technology, these parts are being now manufactured out of plastics, so that no corrosion takes place and parts have longer life span. He also explained the manner in which the humidification plants operates; that fans suck re....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....is classifiable under Heading 84.19 of the Central Excise Act in terms of Note 2 to Section XVI. 3. Countering the argument, Shri Ashok Kumar, ld. DR, submitted that Mist Eliminator is nothing but PVC Profiles which are classifiable under Heading 39.16 of the Tariff. He relied upon the decision in the case of Collector of C.Ex., Bombay v. Industrial Cordinators [1998 (103) E.L.T. 49 (T)] wherein it was held that perforated PVC strips/PVS lug protector are to be classified under Sub-heading 3926.20 as "other articles of plastics" and not as parts of electric accumulator under Sub-heading 85.07. Reliance was also placed on the decision in the case of Nova Iron and Steel Ltd. v. Collector of Central Excise, Raipur [1997 (95) E.L.T. 495 (....