KESORAM REFRACTORIES Vs. COMMISSIONER OF CENTRAL EXCISE, BOLPUR

JUDGEMENT

(1.) THE dispute involved in the present appeal is as to whether refractory checker, burner and insulation bricks are classifiable under Heading 6901.00 as refractory material or the same have to be classified as under Heading 6911.00, as held by the Revenue. As per the appellants the goods in question are refractory items and were being classified by the Revenue under Heading 6901.00 for a long period. The dispute for the same was raised by a show cause notice dated 23 -5 -1991 proposing classification of the said products under Heading 6911.00 as residuary items. Demands for the past period were also raised along with proposal to impose penalty upon the appellants.

(2.) ACCORDING to the appellants checker is a refractory article, hollow and rectangular/hexagonal in shape used in open -hearth furnaces/blast furnace metallurgical or glass industry for fuel economy. It helps the regeneration of the waste heat in the furnace. It accelerates the proper utilisation of fuel or proper burning of the fuel. The waste heat which goes out of the furnace are again passed through the checker for fuel economy.

(3.) BURNER Block or burner is a refractory article rectangular/conical in shape with hollow passage within. Burner is inserted in the Burner Block to protect the metallic part of the burner.