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TMI Blog2000 (2) TMI 590X X X X Extracts X X X X X X X X Extracts X X X X ..... ikumaran, Advocate, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. - The issue involved in this appeal filed by Revenue is whether Thermit Portion manufactured by M/s. India Thermit Corporation Ltd. is classifiable under Heading 38.10 of the schedule to the Central Excise Tariff Act, as claimed by the Revenue, or under sub-heading No. 7302.90 as ordered by the Commissioner (Appeals ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ials, preparations of a kind used as cores or coating for welding electrodes or rods; that according to Explanatory Notes of H.S.N. below Heading 38.10 the products are classified under the heading only when (a) they contain other constituents as well as metals and (b) they are put up in the form of powder or pastes. He emphasized that accordingly the impugned product squarely falls under Heading ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roduct for jointing rails. 4. We have considered the submissions of both the sides. The rival headings are as under: "38.10 PICKLING PREPARATIONS FOR METAL SURFACES, FLUXES AND OTHER AUXILIARY PREPARATIONS FOR SOLDERING, BRAZING OR WELDING, SOLDERING, BRAZING OR WELDING POWDERS AND PASTES CONSISTING OF METAL AND OTHER MATERIALS, PREPARATIONS OF A KIND USED AS CORES OR COATINGS FOR WELDING E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion hydrated ferric oxide from a solution of iron salts, dehydrating and reducing with hydrogen. (c) Occurs in nature as the mineral magnetite. " According to Explanatory Notes of H.S.N. Chapter 73 "Covers a certain number of specific articles in Headings 73.01 to 73.24, and in headings 73.25 and 73.26 a group of articles not specified or included in chapter 82 or 83 and not falling in other Chapt ..... X X X X Extracts X X X X X X X X Extracts X X X X
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