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2016 (6) TMI 511 - AT - Central ExciseCalsiffication of Ladle Transfer Car (LTC) - Revenue intended to classify the product under Central Excise Tariff Heading No.8603 as self- Propelled Rolling Stock whereas the appellant classified the said product under Heading 8454 - Held that:- In an integrated steel plant, molten hot metal iron is produced 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 As decided in case of Larsen & Toubro Ltd.[2000 (11) TMI 236 - CEGAT, KOLKATA ] ladle cars meant for receiving molten metal from a furnace is specifically mentioned in heading no.8454 - Demand set aside.
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