TMI Blog2000 (8) TMI 416X X X X Extracts X X X X X X X X Extracts X X X X ..... sub-heading 7115.90 as articles of Platinum and under 8479.82 as confirmed by the Collector (Appeals). 2. Briefly stated the facts are that the Appellants imported Forehearth, Stirrer, and Nozzle which were classified by them under heading 8475.10 of the Customs Tariff. The Deptt., however, classified them under sub-heading 7115.90 as articles of platinum. The Appellants discharged the duty liability and cleared the goods from Customs. However, subsequently they filed a claim for refund of duty amounting to Rs. 36,95,990/- on the grounds that the goods are actually classifiable under sub-heading 8475.90. The Dy. Commissioner of Customs sanctioned refund of Rs. 10,35,073/- only holding that Stirrer is classifiable under sub-heading 8479.82 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ths; the cut length then passes through the cutting and glazing machine where the final cutting and glazing is performed as per requirement. 4. The learned Counsel further submitted that molten glass coming out of the furnace is suitable for forming tube; that in order to achieve the desired property of the molten glass, the glass has to be conditioned and has to be homogenous to get the desired quality; that the forehearth is necessary to condition the glass with the help of controlling temperature of molten glass; that the stirrer allows the glass to move on sleeve through nozzle; that the stirrer also helps for getting homogenous glass into the tube forming machine; that nozzle is placed just after the stirrer to guide molten glass to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orming machine. In reply the learned Advocate submitted that they had submitted the drawings and write up to the Deputy Commissioner. 6. We have considered the submissions of both the sides. We observe that the Dy. Commissioner in the adjudication order has clearly given his findings to the effect that forehearths are insulated tubes made of platinum metal used to carry molten glass and are placed between furnace and stirrer. It is difficult to comprehend as to how after such a finding the Dy. Commissioner in the next sentence concluded that the forehearth has nothing to do with glass forming machine. Once it is found by the Dy. Commissioner that it is used to carry molten glass, it cannot be claimed that it has nothing to do with the fun ..... X X X X Extracts X X X X X X X X Extracts X X X X
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