1997 (1) TMI 241

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..... ma, JDR, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. - 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 .....

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..... ;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. F .....

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