1987 (3) TMI 303 - AT - Customs

Summary

Issues: Classification of imported items under Customs Tariff Act

Issue 1: Classification of 3-way cock
The case involved the classification of imported items, specifically a 3-way cock and a potential contact plate, under the Customs Tariff Act. The appellant claimed that the 3-way cock should be assessed under Heading 84.61(2) at a specific rate, while the revenue authorities assessed it under Heading 84.61(1). The appellant argued that the 3-way cock was for isolating air lines of a servo motor used on a tap changer and would be used on an A.C. Electric Loco Motor. However, the lower authorities rejected the claim as the description did not match the valves specified under Heading 84.61(2). The Tribunal upheld the lower authorities' decision, stating that the 3-way cock fell under Heading 84.61(1) as per the Customs Tariff Act.

Issue 2: Classification of potential contact plate
The second issue was the classification of the potential contact plate. The appellant initially claimed it should be assessed under Heading 84.09 but later sought assessment under Heading 85.18/27(3). The potential contact plate was rated for 25 KV, indicating its use in circuits of 400 volts or above. The revenue authorities agreed that the potential contact plate fell under Heading 85.18/27(3), and the Tribunal modified the order to reflect this classification. The appeal was partly allowed, directing the revenue authorities to give consequential effect to the modified order.

Conclusion:
In conclusion, the Tribunal upheld the classification of the 3-way cock under Heading 84.61(1) and reclassified the potential contact plate under Heading 85.18/27(3). The decision was based on the descriptions and functions of the imported items as per the Customs Tariff Act. The appeal was partly allowed, resulting in a modification of the lower authorities' order regarding the classification of the potential contact plate.