2001 (6) TMI 344

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....f the Tariff as confirmed 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 ope....

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....e parts of general use, 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, Raip....

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....chine of that kind. The exception to the note is that parts of general use will not be covered by Section XVI, which covers Chapters 84 and 85. Mist Eliminator is not, according to Note 2 to Section XV, parts of general use. No evidence has also been adduced by the Department to show that Mist Eliminator is part of general use. The ratio of the decision in the case of Nova Iron and Steel (supra) is not applicable as it was found in that case that hollow profiles were not used in the manufacture of tubes and pipes of chimney and, therefore, they could not have been classified under Chapter 84. Similarly, in the case of Industrial Cordinators (supra), the Tribunal observed that the Department had not backed its case that perforated PVC strips....