1993 (4) TMI 160

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..... P.C. Jain, Member (T)]. - Brief facts of the case are that the respondents herein imported certain valves which were assessed to duty under Tariff Heading 84.61(1) CTA, 1975 @ 60% plus 35% and C.V. duty @ 10% under Tariff Item 68 CET. The respondents thereafter filed refund claim before the Asstt. Collector claiming assessment under Tariff Heading 84.61(2) CTA, 1975 on the ground that the criti .....

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..... riff heading : "Valves made of corrosion resisting materials such as stainless steel, nickel, monel, incoloy, hastelloy and other valves lined with rubber or other corrosion resisting materials ....." 3. Ld. SDR Shri B.K. Singh arguing for the Revenue points out that according to the tariff description valves naturally are to be made wholly of carbon resisting material. Even the second port .....

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..... or functional portion of the valve because it is only that portion of the valve which comes into contact with the corrosive gas or fluid. Had the intention been that the lining should be of the entire valve there was no need in our view to bring in the later portion of the tariff description as mentioned above. That would have been covered by the first portion itself, and the second portion would .....

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