2006 (3) TMI 398

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e appellants who are inter alia manufacturers of parts of Induction Furnace for the period April, 1993 to December, 1996 :- (1)     Induction coils (2)     Magnetic Yokes (3)     Water Cooled Cables (4)     Cremation Furnace Structure and (5)     Charging trolleys. 2. The assessees claimed classification of all the items under Chapter Heading 85.14 while the Excise authorities have upheld the classification under Chapter Heading 85.48 of the Schedule to the CETA, 1985. 3. We have heard both sides. As regards Induction coils, it is seen that they are specially matched for the Induction furnace and cannot be used ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ion coil and magnetic yoke in question are designed to suit a specific function and can be used only in an induction furnace. In the book titled "Principles of Metal Casting," Second Edition by Author Richard W. Heine and two others, induction coil has shown to be a primary coil for use in induction furnace. Kirk-Othmer Encyclopedia of Chemical Technology explains the functioning of induction furnace and the induction coil used in induction furnace. The Adjudicating authority has held that none of the characteristics of induction coil or magnetic yoke viz. its use for heating or melting, that the yoke is a part to hold together the induction coil and the water cooled for providing currents to the coil and water cooled to reduce the temperat....