TaxTMI 
TaxTMI 
2000 (11) TMI 236
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....n 30-12-1993 proposing to classify the said TLCs under sub-heading 8606.00. The said show cause notice culminated into the Order passed by the Assistant Commissioner dated 31-1-1994, wherein he accepted the appellants' contention and held that TLCs are correctly classifiable under sub-heading 8454.00. The above Order of the Assistant Commissioner was appealed against by the Revenue before the Commissioner (Appeals) who after making the some observations, remanded the matter to the Assistant Commissioner. It is this decision of the Commissioner (Appeals) which is impugned before us. Shri S.K. Bagaria, learned Advocate has appeared for the appellants and supported the Order passed by the Assistant Commissioner. According to him, the said Orde....
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....lled by locomotive. This could have been achieved by a high capacity crane. Fitting wheels to the Ladle does not take away the essential character of Ladle. Shri Bagaria, learned Advocate submits that the above findings by the Assistant Commissioner have not been disputed by the Commissioner (Appeals). It is an undisputed fact on record that TLCs are Ladles, performs the function of Ladles and have got the essential character of Ladles and the same do not at all function as railway goods van or wagon. There was no material before the Commissioner (Appeals) to set aside the Order of the Assistant Commissioner. 2.Elaborating on his arguments, Shri Bagaria submits that the Integrated Steel Plants require Ladles to receive molten metal fr....
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.... molten metal. The molten metal remains in TLC at a temperature of about 1400 Degree Centigrade. In view of the huge weight of TLC and the molten metal therein, it becomes imperative to provide the TLCs with wheels and a base frame to facilitate their safe and smooth and economic mobility between the Blast Furnace and the Steel Melting Shop inside the Steel Plant. Since TLC is carrying huge quantity of molten metal, heavy wheel load will not permit it to move on surface of the earth as such, without surface breaking away and thereby leading to overturning of the TLCs which may result in huge loss of life and property. To avoid the possibility of such accidents, the weight is spread by using rails and TLCs fitted with wheels are made to move....
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.... Inasmuch as TLCs are neither railway nor tramway goods vans and wagons, they cannot be classified under the said heading, simply because they are fitted with wheels and base frame for carrying the molten metal from Blast Furnace to Steel Melting Shop inside the steel plants. 5.Reference has also been made by the learned Advocate to the Explanatory Notes given in the Harmonized Commodity Description and Coding System, in support of his claim of classification of TLCs under sub-heading 8454.00. 6.Shri J.M. Kennedy, learned J.D.R. for the Revenue has appeared before us on behalf of the Revenue and reitereated the reasoning of the Commissioner (Appeals') Order. 7.After hearing both sides, we find that the disputed entries in respect o....
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....here is an under-carriage designed specifically for each torpedo ladle car including wheels and axle and a fitting mechanism. This designs are made after taking into consideration the load of liquid metal and the rail characteristics. The rails also should be capable of withstanding the axle loads of a particular ladle as well as to suit the profile of the wheels of locomotives for hauling up of the ladle car. The fitting mechanism is provided and mounted on the under-carriage of the ladle. The write-up specifically indicates that the ladle is mounted on the under-frames and the rails on which these TLCs are designed to move are dimensionally compatible with locomotive in use in India. As per 'General' section notes of Section XVII, mach....
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....e the molten metal from a furnace and pour it into converters or moulds: they are simple open containers generally lined with refractory material, usually fitted with devices to facilitate tipping or pouring and in some cases fitted with wheels. They are usually handled 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 XVI in HSN, the following position has been clarified :- "The bases, frames or housings may be provided with wheels so that the composite machine can be moved about as required during use, provided it does not ther....