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Information for ruling 600005199

This section is Advance Tariff Ruling

Start date
19 Jan 2023
Expiry date
18 Jan 2026
Description
The evaporator condenser is located in a plant designed to extract vegetable oil from suitable pre-treated oil seeds. It is designed to condense hexane vapours generated from the distillation equipment in the vegetable oil solvent extraction plant. The evaporator condenser is a shell and tube heat exchanger which comprises of a vessel with a cylindrical shell enclosing a series of tubes which are held in place at both ends of the cylinder with a tube sheet. The tube sheet is welded to the shell, between the tube sheets are a series of baffles welded in place . The condenser is horizontally mounted on 2 support legs with a cap end bolted to each end of the tube sheet. For this application the vessel is a replacement for a corroded vessel and the original cap ends will be re-used. The condenser is manufactured from a combination of carbon steel and stainless steel. The tubes are stainless steel grade 316 The baffles are stainless steel grade 304 The shell, tube sheets and support feet are carbon steel (Grade S275JR). Gaskets for cap end to tube sheet seal are nitrile rubber (Grade Duro 60) On the shell side of the vessel there is a large opening for hexane vapours to enter the vessel and 5 outlets connections, three connections act as drains for the condensed hexane which is recycled back into the process. The other two connections are vapour outlets for the non-condensable vapour which flow to further upstream equipment before being discharged to atmosphere. One of the existing cap ends has an inlet and outlet connection, water passes through the inlet connection along the tubes to the far side existing cap end and then back to the outlet connection of the first cap end. The water is the cooling medium used to condense the hexane vapour. The condenser diameter is approximately 1.4 m and the length is approximately 7.3 m with an empty weight is about 16 tonne. The tube surface area is approximately 1100 m2. The vessel is shipped in a container suitably secured for the journey but without additional packing.
Keywords
  • EVAPORATORS
  • CARBON STEEL
  • HEAT EXCHANGE UNITS
  • OF STAINLESS STEEL
  • VAPOUR POWER UNIT CONDENSERS
Justification
Classification has been determined in accordance with the following: For the purposes of determining the commodity codes within which goods most appropriately fall, Reg 3 (1) of The Customs Tariff (Establishment) (EU Exit) Regulations 2020 sets out that the rules of interpretation contained in the following have effect – a. Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom (Reg 3(1)(a); and b. Notes to a section or chapter of the Goods Classification Table (Reg 3(1)(b) GIR 1 has been used to classify this product by the terms of heading 8419 - Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 8514), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilising, pasteurising, steaming, drying, evaporating, vaporising, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, non-electric GIR 6 has been used to classify the goods to subheading level 841960 - Machinery for liquefying air or other gases Also classified in accordance with: General Note to 8419 Harmonised System Explanatory Notes (HSENs) to heading 8419