1991 (7) TMI 171 - AT - Customs

Summary

Issues:
1. Condonation of delay in filing supplementary appeals.
2. Classification of imported Relief Valves under Heading 84.10 or 84.61(2).

Condonation of Delay:
The Collector of Customs, Bombay, filed an appeal challenging the order by the Collector of Customs (Appeals) Bombay, who disposed of three appeals by a common order. The original appeal was timely filed, but two supplementary appeals were filed later. The appellant sought condonation of delay, stating they filed the original appeal promptly and the supplementary appeals as soon as they realized the need. The respondent did not object to the delay condonation. The Tribunal found the appellant acted bona fide and was justified in the delay. Condonation of delay was granted.

Classification of Relief Valves:
The appellant claimed that imported Relief Valves should be classified under Heading 84.10, while the respondent argued for classification under Heading 84.61(2). The nature of the valves as pressure reducing valves was not disputed. The Tribunal referred to previous decisions where similar valves were classified under Heading 84.61(2). After analyzing the facts and precedents, the Tribunal concluded that the imported valves were oil pressure reducing valves, falling under Heading 84.61(2) of the Customs Tariff Act. Consequently, the Revenue's appeals were dismissed, and the cross objection by the respondents was also dismissed as it supported the original order.

In conclusion, the Tribunal granted condonation of delay in filing supplementary appeals due to sufficient cause. It upheld the classification of imported Relief Valves as oil pressure reducing valves under Heading 84.61(2), dismissing the Revenue's appeals and the cross objection filed by the respondents.