9911796707
TMI Blog1993 (2) TMI 183X X X X Extracts X X X X X X X X Extracts X X X X ..... Tariff in force at the time of import of the goods in June, 1982 was rejected .The ground for rectification of mistake is the subsequent order of the Tribunal in the case of ACC-Babcock Ltd. v. Collector of Customs, Calcutta, [1992 (62) E.L.T. 116 (Tri.) = (1992 (42) ECR 357)]. This order is dated 10th April, 1992 and the Larger Bench of the Tribunal held that globe and gauge valves were isolating valves classifiable under sub-heading 84.61(2). In their application, the applicants have submitted that in the Larger Bench decision, the Tribunal has laid down a different ratio of law contrary to one taken in the appellants own case. Accordingly, relying on the following decisions, they have requested for rectification of the mistake by recall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which came up before the Larger Bench. If, therefore, the ratio of the decision is applied to the present case, the applicants would become entitled to classification of their goods under Sub-heading 84.61(2) and this calls for a rectification of a mistake apparent from the record. Referring to paragraph 11A of the decision of the Larger Bench, Shri Jain submitted that the Bench itself has recorded a finding that Hopkinsons Valves were isolating valves. 4. Appearing for the Department, Shri M.S. Arora, the learned Departmental Representative submitted that the High Court had held in the Nav Nirman case (supra) that it may be that in the circumstances of a given case, a mistake discovered in an order on the basis of a subsequent judgment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve. The Tariff Heading 84.61 refers to many types of valves, namely isolating valves, non-return valves, safety valves, pressure reducing valves etc. etc. and these carry a rate of duty of 40% and of other valves not elsewhere specified carry a rate of 60%. Inasmuch as the valves imported by the appellants as per description of the Bill of Entry and the Invoice is Hopkinsons Parallel Slide Valve, it cannot be said to be covered by Chapter Heading 84.61(2)... (Emphasis added) 5. Shri Arora submitted that on the question of facts alone an adverse finding has been recorded against the applicants in the order of the Tribunal in which it was held that what the appellants had imported were not isolating valves; they had also not been successfu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the subsequent decision of the Tribunal (which was not a part of the record of the present case) could be made the basis for, what is being convassed before us, as a rectification of a mistake, the appellants had not succeeded in establishing on the basis of the facts that the valve imported by them was an Isolating Valve. In these circumstances, it would not be permissible to even think of applying the ratio. In this connection we can do no better than to refer to the decision of the Tribunal in the Sirpur Paper Mills case (supra), the relevant portion of which is as under :- 9. Applying the above principles to the facts of the present case, it is clear that what the applicants want this Tribunal to do now is to review its earlier dec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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