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Issues: Classification of imported spare parts for a compressor under Customs Tariff Heading (CTH) 84.81.80 or 84.14.90 and eligibility for concessional duty under Notifications 69/87 and 132/87.
In this case, the appellants, manufacturers of chemical fertilizers, imported spare parts for a Reciprocating Type Carbon Dioxide Gas Compressor and claimed assessment under CTH 88.14.90 read with 98.06. Customs Authorities, however, classified the goods under 84.81.80, leading to the rejection of the refund claim for concessional duty under Notifications 69/87 and 132/87. The appellants contended that the valves imported were specifically designed for the compressor and should be classified under Heading 84.14.90, making them eligible for duty under 98.06 and the benefit of concessional duty under Notification 69/87. The revenue argued that valves are covered under Heading 84.81 as complete goods and not as parts, thus not eligible for the concessional rate of duty. The Tribunal noted the importance of determining whether the imported goods were indeed valves for pipes, boiler shells, tanks, vats, or similar appliances under 84.81 or specially designed parts of compressors falling under 84.14.90. The Tribunal found merit in the appellant's argument that the valves were designed for the compressor and not general-purpose valves under 84.81. The Tribunal emphasized the need for a detailed examination of the technical specifications and functions of the imported valves to ascertain their classification accurately. The Tribunal observed that the authorities failed to address whether the goods were suitable for classification under 84.81 or 84.14.90 and ordered a remand to the Assistant Commissioner for a fresh decision based on their findings. The Tribunal highlighted the need for an expeditious decision on the matter during the remand process.
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