9911796707
TMI Blog1989 (10) TMI 113X X X X Extracts X X X X X X X X Extracts X X X X ..... or of Customs, Madras has filed this appeal against the order dated 17-5-1983 passed by the Collector of Customs (Appeals) Madras setting aside the order of the Assistant Collector of Customs (Refunds) Madras Customs House dated 5-12-1981 by which the Assistant Collector had rejected a refund claim filed by the respondents herein. The respondents had imported a consignment of ring carbon metal bac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mitted that the goods imported are as per the technical write up used as spare for Iso seals system of the compressor which seals the ammonia gas from leaking into the atmosphere. Its function is same as that of a gasket and judging it functionally the goods according to the department are more appropriately classifiable under Heading 84.64-CTA which covers gaskets and similar joints of metal shee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation under Heading 84.11(3) which covers Gas compressors imported for use in refrigerating equipment is erroneous. On the other hand, we find that the Collector (Appeals) had considered the parts catalogue showing the item at Serial No. 41 thereof [ring metal backed ring (carbon)] as also the drawing and had thereafter concluded that the goods were specially designed ammonia compressor parts as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t following the Notes to Section XVI-CTA had held that Mechanical Seals specially designed for use in centrifugal pumps or compressors would be assessable as parts of the pumps or compressor under Heading 84.10(1) and 84.11(1) of Customs Tariff Act, 1975. In the result, we see no reason to interfere with the order passed by the Collector (Appeals) and the appeal is, therefore, rejected. - - Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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