{"id":193183,"date":"1999-03-18T00:00:00","date_gmt":"1999-03-17T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/beekay-engg-corporation-vs-collector-of-central-excise-on-18-march-1999"},"modified":"2015-04-21T16:50:44","modified_gmt":"2015-04-21T11:20:44","slug":"beekay-engg-corporation-vs-collector-of-central-excise-on-18-march-1999","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/beekay-engg-corporation-vs-collector-of-central-excise-on-18-march-1999","title":{"rendered":"Beekay Engg. Corporation vs Collector Of Central Excise on 18 March, 1999"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Delhi<\/div>\n<div class=\"doc_title\">Beekay Engg. Corporation vs Collector Of Central Excise on 18 March, 1999<\/div>\n<div class=\"doc_citations\">Equivalent citations: 1999 ECR 545 Tri Delhi, 1999 (107) ELT 620 Tri Del<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p> P.C. Jain, Vice President <\/p>\n<p>1. The question involved before us is regarding classification of Cooling Plates\/Plate Coolers. The manner in which the said cooling plates\/cooler plates are used has been succinctly described by one of the lower authorities in one of the impugned orders namely 270-CE\/IND\/92, dated 28-4-1992 para 6 in File No. E\/4012\/92-D is reproduced below :-\n<\/p>\n<p> &#8220;6. The arguments advanced by the appellant leave me totally unimpressed. The cooling plate\/cooler plate is an item through which water circulates for cooling plate\/plate coolers are laid one above the other in between the shell of the furnace and refractory to keep the refractory cooled they are capable of being removed and replaced as and when required so they are essentially the parts of the furnace. Without these parts\/devices the blast furnace will not function properly. From 1-3-1988 there was no generic heading of castings and the metal chapters were fully aligned with HSN. It was observed that Heading 73.25 HSN has a restricted scope covering only such cast articles covered by Section XV as had not been specified in other headings of Chapter 72 or 73, together with semi-finished articles which are to be treated as finished articles by virtue of Rule 2(a) of the Rules of interpretation. Castings for other articles like machine parts falling under Chapters 84, 85, 86, 87 etc. would not be covered by Chapter 73 in view of Section Notes 1(f), (g), (h) to Section XV as also HSN explanatory notes for Heading 73.25 at page 1037. Such castings as they emerge from the moulds or after fettling etc. would be appropriately regarded as semi-finished articles having the essential character of the machine finished machine parts or as a blank for machine parts which by application of Rule 2(a) of the Rules of Interpretation would be classified under Chapter 84, 85, 86, 87 etc. as the case may be.&#8221;\n<\/p>\n<p>2.   We have heard both sides. The aforesaid manner of use of the cooling plates\/plate cooler is not disputed by the ld. Consultant for the appellants. It is obvious that the Plate Coolers are kept between the shell of the furnace and refractory bricks. This is also borne out by a rough sketch given by the ld. Advocate in the course of arguments. That being the position the cooling plates\/plate coolers become part of the furnace as rightly held by the lower authorities. In that view they are rightly classified under Tariff Heading 8417.00.\n<\/p>\n<p>3.   Arguments of the appellants ld. Consultant Shri T.N. Srivastava that they are meant only for the cooling of furnace may be correct but they are kept outside the furnace is not correct. The manner of use as described by the lower authorities is not disputed by the appellant, the coolers become part of furnace. Therefore, the said castings even though not machined, therefore, would be classifiable under the aforesaid Tariff Heading 84.17. This being a more specific-item than the Tariff Heading 73.25 which relates generally to castings not otherwise specified.\n<\/p>\n<p>4.   In view of the foregoing discussion, we do not find any substance in the appeals before us filed by the appellant. Consequently, we dismiss the same.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Delhi Beekay Engg. Corporation vs Collector Of Central Excise on 18 March, 1999 Equivalent citations: 1999 ECR 545 Tri Delhi, 1999 (107) ELT 620 Tri Del ORDER P.C. Jain, Vice President 1. The question involved before us is regarding classification of Cooling Plates\/Plate Coolers. The manner in which the [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[41,33],"tags":[],"class_list":["post-193183","post","type-post","status-publish","format-standard","hentry","category-customs-excise-and-gold-tribunal-delhi","category-tribunal"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Beekay Engg. 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