2007 (6) TMI 81

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.... 2. Heard ld. SDR and perused the record. The issue in dispute is the classification of "Top Charging Equipment". In this appeal, revenue seeks classification under Heading 8417.90, while Commissioner (Appeals) has held the classification to be under Heading 8428.00.-These headings are as under: "84.17 - Industrial or laboratory furnaces and ovens, including incinerators, non-electric. 84.28....

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.... charging or discharging for manipulating the doors, covers hearths or other moving parts or for tilting the furnace etc. Such lifting or handling equipment is to be classified with the furnace or oven provided it forms an integral part thereof.     8428.00 - Lifting or handling devices are often used with furnaces, converters, rolling mills etc. e.g. machines for inserting,....