2016 (6) TMI 511

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....TECHNICAL) For the Petitioner : Shri L.P. Asthana, Advocate and Ms. Rita Jha, Advocate For the Respondent : Shri Govind Dixit, DR ORDER PER B. RAVICHANDRAN: The present appeal is against order dated 29.03.2007 of Commissioner (Appeals-I), Raipur. The appellants are engaged in the manufacture of M.S. Ingots, castings and engineering goods liable to central excise duty. They were also....

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....54.90 as the same is specially designed to accommodate the ladle full of hot metal for taking part in the movement of the hot metal to another process of steel making. The said item cannot be called as a vehicle of a category of self-propelled railway or tramway coaches, vans and trucks under CETH 8603 as decided by the lower authorities. Ld. Counsel relied on the HSN Explanatory Notes on "Ladles"....

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....uced in electric arc furnace. The molten metal is tapped into a ladle, which is placed on a car. The ladle in the said car moves on a monorail to a refining furnace, where further processes like mixing with other metal and sending it to casting section for further process is done. We find that the Tribunal in the case of Larsen & Toubro Ltd.(supra) came to the conclusion that "Merely beca....

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.... tipping or pouring and in some cases fitted with wheels. They are usually handles mechanically (e.g. by cranes), but the heading also covers foundry type casting ladles manipulated by small hand ladles of the type used by tinsmiths, goldsmiths, etc. are excluded (heading 73.25 or 73.26)". Similarly, in the Explanatory Notes below Section ZVI in HSN, the following position has been clarif....