ORDER
J.H. Joglekar, Member (T)
1. The assessee manufactured (i) Ladle Coolers and (ii) Ladle Driers and claimed assessment under Tariff Entry 68. The Assistant Collector classified both under T.I. 33(2) as electric fans designed for use in an industrial system as parts indispensable for its operation. This classification was upheld by the Collector (appeals). Hence, this appeal before us.
2. Shri R. Swaminathan, learned Consultant argued the case for the appellants. Shri G. D. Sharma, JDR represented the Revenue.
3. We have carefully considered the various claims made before us by both sides and have also perused the drawings of two systems.
4. Ladle Drier is used for pre-heating ladles to be used in handling hot molten metal. This is a Chamber fabricated with Steel sheets in which a Ladle is placed for pre-heating from ambient temperature to a temperature of 1000 Deg. C. during the cycle of about 16 hours. Chamber is equipped with apparatus to place the Ladle in the designed spot. It has a heating element and a fan for circulating the hot air. Necessary pipelines for fuel and air are also installed in the Chamber.
5. Ladle Cooler is a similar Chamber designed to cool ladle after it has been used for hot molten metal from temperature of about 1500 Deg. C. to [about] 50 Deg. C. within approximately 6 to 8 hours. This is also a Chamber made of steel sheets and it has some lifting and lowering mechanism, axial flow fan, distribution pipings necessary for the circulation of cool air in the said Chamber.
6. From the description of Item No. 33(2), we find that it retains within the scope of item 33 even those electric fans which are indispensable parts of machines for which purpose they have been given special shape or size. In other words, this provision would prevent such fans from being classified as parts of the machinery under Tariff Item 68. This entry cannot be so interpreted as to bring within its ambit the Chamber made and equipped with lifting machinery with distribution pipelines and also fitted with heaters in addition to fan designed to circulate or hot or cold air as the case may be. We find on perusal of the submissions and specially the diagram that the goods merit classification under Tariff Item 68 only and not under 33(2). We, accordingly, set aside both the lower orders and allow the appeal and direct consequential relief.