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Issues: Application for rectification of mistake apparent from the record in Tribunal's Order regarding classification of Hopkinsons Parallel Slide Valve as an "Isolating Valve" under Customs Tariff.
Analysis: 1. The application under Section 129B (2) of the Customs Act, 1962 sought rectification of a mistake in the Tribunal's Order rejecting the classification of Hopkinsons Parallel Slide Valve as an "Isolating Valve" under Sub-heading 84.61(2) of the Customs Tariff. The basis for rectification was a subsequent order by the Larger Bench of the Tribunal in a different case, which classified globe and gauge valves as isolating valves under the same sub-heading. 2. The applicant's counsel argued that the function of the valves, i.e., to isolate the boiler from the main header, should determine their classification as isolating valves, regardless of design or location. Referring to relevant legal precedents, the counsel contended that the applicants were entitled to rectification based on this principle alone, especially since globe and gauge valves were not described as isolating valves in the case before the Larger Bench. 3. The Departmental Representative countered by highlighting the necessity to establish a mistake apparent from the record before considering rectification. The Tribunal's order had previously noted discrepancies in the descriptions provided by the appellants, indicating that the imported valves were not isolating valves. Citing various Tribunal decisions, the Representative argued against rectification based solely on the subsequent decision of the Larger Bench. 4. The Tribunal, after careful consideration, found that the appellants had failed to prove that the imported valves were isolating valves. Despite the argument for rectification based on the Larger Bench decision, the Tribunal emphasized the need for a clear error in its own order to warrant rectification. Referring to a previous case, the Tribunal reiterated that seeking rectification to benefit from a later decision was not permissible. 5. Ultimately, the Tribunal rejected the application for rectification, concluding that there was no error in its order that would necessitate rectification based on the subsequent decision of the Larger Bench. The Tribunal emphasized the importance of establishing a mistake apparent from the record and upheld its original decision regarding the classification of the valves. This detailed analysis outlines the legal arguments presented by both parties, the Tribunal's evaluation of the evidence and legal principles, and the ultimate decision to reject the application for rectification based on the lack of a clear error in the original order.
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