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Jindal Steel & Power Ltd. (Machinery Division) Versus CCE, Raipur

2016 (6) TMI 511 - CESTAT NEW DELHI

Calsiffication 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 .....

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thana, Advocate and Ms. Rita Jha, Advocate For the Respondent : Shri Govind Dixit, DR ORDER PER B. RAVICHANDRAN: The present appeal is against order dated 29.03.2007 of Commissioner (Appeals-I), Raipur. The appellants are engaged in the manufacture of M.S. Ingots, castings and engineering goods liable to central excise duty. They were also availing credits under Cenvat Credit Rules, 2002. A dispute arose regarding classification of Ladle Transfer Car (LTC) cleared by them. The Revenue intended t .....

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by this, the appellant is before us. 2. Ld. Counsel for the appellant submitted that they have correctly classified the LTC under CETH 8454.90 as the same is specially designed to accommodate the ladle full of hot metal for taking part in the movement of the hot metal to another process of steel making. The said item cannot be called as a vehicle of a category of self-propelled railway or tramway coaches, vans and trucks under CETH 8603 as decided by the lower authorities. Ld. Counsel relied on .....

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oration Ltd. - 2005 (182) ELT 407 (Tribunal-Delhi) as confirmed by the Hon ble Chattisgarh High Court reported in 2012 (281) ELT 514 (Chattisgarh). 4. We have heard both the sides and examined the appeal records. 5. The dispute is regarding correct classification of LTC. 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, whe .....

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long as the goods in question perform the said function, they have to be necessarily held as Ladles. Merely because Ladles are fitted with devices to tipping or pouring and in some cases fitted with wheels. H.S.N. Explanatory Notes in respect of the said heading are to the following effect: Ladles - These are used to receive the molten metal from a furnace and pour it into converters or moulds: they are simple open containers generally lined with refractory materials, usually fitted with device .....

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