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P.C.JAIN, P.G.CHACKO
Commissioner of Central Excise, Bangalore – Appellant
Versus
Phenolite Electro Heat (P. ) Ltd. – Respondent
Per P.C. Jain :
In this appeal we are concerned with classification of Silicon Carbide Heating Elements. The lower authorities have classified them under TH 85.14 as parts of furnace where they are used on the basis of various certificates supplied by the respondents.
1.1 Revenue, on the other hand, contends that these are classifiable under TH 85.16 inasmuch as these are nothing but electric heating resistors which is specifically mentioned in the TH 85.16. Thus classification is sought under that heading.
1.2 Major reliance has been placed by the Revenue on the Explanatory Notes to HSN, which inter alia, states that with the exception of those of carbon all electrical heating resistors are classified here, irrespective of the classification of the apparatus or equipment in which they are to be used. They consist of bars, rods, plates, etc. or lengths of wire (usually; coiled), or of special material which becomes very hot when current is passed through it. Material used varies (special alloys, compositions based on silicon carbide etc.).
2. After having gone through the material on record, no doubt is left that the elements under consideration before us become very hot after pas
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