1993 (4) TMI 160

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..... 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 critical parts of the valves imported by them ar .....

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..... sting 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 portion of the tariff description according to him wou .....

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..... 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 have become redundant. Accordingly we do not find any meri .....

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