2001 (10) TMI 600

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.... as confirmed by the Commissioner (Appeals), under the impugned Order. 2. We heard Shri V. Lakshmikumaran, learned Advocate for the Appellants, and Shri M.P. Singh, learned DR for the Revenue. We observe that the Commissioner (Appeals) has classified the impugned product under Heading 85.16 of the Central Excise Tariff relying upon the Appellate Tribunal's Final Order Nos. 616-620/2000-B, dated 25-4-2000 [2000 (123) E.L.T. 1024 (T)] in the case of the appellants only. The Tribunal has held in the said decision as under : "8. The two headings which are in dispute are as under :- 85.14 Industrial or laboratory electric (including induction or dielectric) furnaces and ovens; other industrial or laboratory induction of d....

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....are usually buried in the ground. Similarly, it is mentioned in the Explanatory Notes that electric smoothening irons cover irons of all kinds, whether for domestic use or for tailoring, dress makers, etc. in any case electric heating resistors appear in the heading after 'other electro-thermic appliances used for domestic purpose' and certainly that phrase cannot be made applicable to electric heating resistors. 10. We find that Commissioner in Order-in-Appeal No. 380/96, dated 9-8-96 has dealt with the classification of the product as under :- "However, even if we assume that appellants' contention that the goods manufactured by them are nothing but heating elements, I find that the impugned goods would still be classifiable un....