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TMI Blog1991 (7) TMI 183X X X X Extracts X X X X X X X X Extracts X X X X ..... n of the goods prior to the clearance, they were assessed as tube and pipe fitting under Heading 74.07/08 of the C.T.A., 1975. The appellants filed a refund claim on the grounds that goods being in the nature of instruments for checking or controlling the flow, and other variables of liquids were assessable under Heading 90.24(1) of the C.T.A., 75. In support of their claim the appellants filed the manufacturers catalogue. However, the Assistant Collector rejected the claim for reassessment of the goods on the grounds that it was not possible to co-relate the catalogue with the imported goods since the catalogue did not list any specific part numbers of the goods covered by it. The appeal filed against the Assistant Collector s order was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f indicators. Finally any of the listed sizes which vary from 1/4 to 4" has to be specified. Shri Varshneya explained the number 1430 in respect of the imported VISI-FLO-1 indicators denoted that they were of thermoplastic resin and of standard temperature range upto 225 F having stainless steel body and of plain type. He added that the lower authorities had not made any efforts to examine the manufacturers catalogue or the ordering instructions incorporated in it, according to which the imported goods were flow indicators which are essential requirements in all chemical, fertilizer and petro-chemical plants since they indicate at a glance the clarity, flow and colour of liquids. Shri Varshneya contended that the goods in question not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bore exceeding 19 millimetres. 90.24 Instruments and apparatus for measuring, checking or automatically controlling the flow, depth, pressure or other variables of liquids or gases or for automatically controlling temperature (for example, pressure gauges, thermostats, level gauges, flowmeters, heatmeters, automatic oven draught regulators), not being articles falling within Heading No. 90.14: (1) Not elsewhere specified. (2) Thermostats and humidistats. 6. The lower authorities held that the disputed goods were pipe fittings classifiable under Heading 74.04/08. It is seen that the Chambers Dictionary of Science and Technology defines the term pipe-fittings as :- Any piece of the wide variety of pipe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unit. Three types of indicator assemblies are available. From among these three types you can choose those which best give you the information you need about the liquid in your lines. A fourth choice is a Visi-Flo body without an indicator assembly for use in lines where color and/or clarity, but not liquid flow, are the primary concerns. OPW Modular Visi-Flo flow indicators are easy to install, practically maintenance-free and, above all, easy to read whenever you need to know what s happening in your fluid lines." It is, therefore, evident that the disputed goods were specially designed devices or instruments meant for indicating the flow, clarity and colour of liquids flowing through the pipes in chemical and other industrial plan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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