9911796707
TMI Blog1987 (4) TMI 170X X X X Extracts X X X X X X X X Extracts X X X X ..... 2 to be disposed of as an appeal. 2. Briefly the facts of the case are that M/s. ACC Babcock Ltd., Durgapur had imported a consignment of glove valves valued at Rs. 32,846/- CIF and claimed assessment thereof, under Heading 84.61 (2) as isolating valves . In support of their contention that those were isolating valves they produced a photo copy of leaflet of forged steel Parallel slide valves, forged steel high pressure and high temperature parallel slide valves, forged steel globe stop and check valves as well as a sheet of Schedule No. VM/8ref-CED/AV3/CV, dated 25-9-1980 and stated that all the categories of valves referred to in the leaflets had been recommended for the isolation of medium of high pressure line in the process and p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er hand, control the flow of fluid to the desired amount, usually automatically, operated pneumatically. In support of their contention that those were isolating valves, they had submitted a catalogue of Okano Valve Manufacturing Company. The learned Appellate Collector had observed that there was nothing on record to show that the valves were of Okano make or having their registered trade mark. The catalogue submitted by the appellants showed different kinds of globe valves such as Botted Bonnet type, Non-Bonnet Type, Pressure Seal Type, Piston Type, Gear operated, but nowhere it was show as isolating valves. The learned Appellate Collector of Customs had confirmed the findings of the learned Assistant Collector that the glove valves were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nction of the stop valve is to prevent overspeeding and to isolate the turbine from the main steak line. Lastly he has referred to the Indian Boiler Regulations, 1950. Shri Mukherjee stated that isolating valve is very widely used and the valves are used under high pressure. He has pleaded for the acceptance of the appeal. 4. Shri J. Gopinath, the learned SDR who has appeared on behalf of the respondent submits that the appellants had imported globe valves and not isolating valves. In support of his arguments he has referred to Lyons Encyclopaedia of valves by Jerry L. Lyons, P.E. and Carl L. Askland, Jr. On page 41 of this book isolating valve has been described as A hand operated value located between the packing lubricator assembly a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ides and have gone through the facts and circumstances of the case. For the proper appreciation of the classification Heading 84.61 (1) and 84.61 (2) are reproduced below :- Heading No. Sub-heading No. and description of article. Rate of duty 84.61 Tapes, cocks, valves and similar appliances for pipes, boiler sheets, tanks vats and the like, including pressure reducing valves and thermostatically controlled valves. (1) Not elsewhere specified 60% (2) Isolating valves, non-return valves, safety valves, pressure reducing valves, exhaust relief valves, thermostatically controlled valves, solenoid operated valves, valves made of corrosion-resisting material such as stainless ..... X X X X Extracts X X X X X X X X Extracts X X X X
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