TMI Blog2010 (3) TMI 424X X X X Extracts X X X X X X X X Extracts X X X X ..... t is classifiable under heading 84.19 of the Tariff, according to the appellant the same is classifiable under heading 84.04 as “auxiliary plant for use with the boilers of heading 84.02 or 84.03. Held that- The product, in question, is clearly an economizer for pre-heating the boiler feed water by utilising the waste heat of the exhaust steam of steam turbine. Since Heading 84.04 of the Central E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of H.P. Heater Assembly - while according to the Department, it is classifiable under heading 84.19 of the Tariff, according to the appellant the same is classifiable under heading 84.04 as "auxiliary plant for use with the boilers of heading 84.02 or 84.03 (for example economizers, super heaters, suit removers, gas recovers)". While the Assistant Commissioner vide orders-in-original dated 18-3- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Heater Assembly is an important unit of the auxiliary plant, that it is used to increase the thermal efficiency of the thermo dynamic cycle, that the H.P. Heater Assembly is used to heat the water being charged into boiler by using the heat of the exhaust steam from the steam turbine, that the exhaust steam from the steam turbine is passed through the cupro nickel tubes of the H.P. Heater Assembl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efended the impugned order, reiterating the Commissioner (Appeals)'s findings. 3. We have carefully considered the submissions from both the sides and perused the records. There is no dispute about the fact that the product, in question, is used for pre-heating the water being pumped into the boiler by using the exhaust heat from steam turbine and thereby resulting in economy in the energy consu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter by utilising the waste heat of the exhaust steam of steam turbine. Since Heading 84.04 of the Central Excise Tariff is identical to the HSN Heading 84.04, the scope of Heading 84.04 of Central Excise Tariff would be the same as the scope of Heading 84.04 of the HSN. In view of this, we hold that the impugned goods are correctly classifiable under Heading 84.04. 4. The impugned orders are not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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