9911796707
TMI Blog1992 (2) TMI 252X X X X Extracts X X X X X X X X Extracts X X X X ..... eir Sulphuric Acid Plants vide Bill of Entry No. AC 122, dated 6-12-1982 and were duly classified under Heading No. 73.33/40 CT and 68 CET based on the material of manufacture (stainless steel). Thereafter, the respondent filed refund claim seeking re-classification either under Heading 84.14 or 84.17(1) CT. He pleaded that the assessment made by the adjudicating authority is correct and the appeal filed by the revenue be accepted. Shri Jha referred to exclusion note under Heading 84.61 on page 1378 of the Explanatory Notes on CCCN wherein it is mentioned that Bursting discs (thin discs of artificial plastic material or metal) are used in certain cases as safety devices instead of valves: they are mounted by means of a special carrier on pi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed for dismissal of the appeal filed by the revenue. 2. We have heard both sides and have gone through the facts and circumstances of the case. The product in dispute are 9 number of Rupture Disks for explosion flaps used in the sulphuric acid plants under Bill of Entry No. AC 122, dated 6-12-1982. Revenue claimed assessment under Heading No. 73.33/40 whereas the respondent claimed the same under Heading No. 84.14 or 84.17 (I) CT. For the proper appreciation of the legal position, heading numbers are reproduced below :- "84.14 - Industrial and Laboratory Furnaces and Ovens, Non-Electric." "84.17 (I) - 84.17-- Machinery, Plant and similar laboratory equipment, whether or not electrically heated, for the treatment of materials by a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ium and chromium. This discs are imported only as an integral part of the Sulphuric Acid Plant. The rupture disc is meant to protect the furnace from over-heating and pressure when the temperature of the furnace exceeds 1200oC the rupture disc will give away automatically thereby giving the indication that the working temperature of the plant has gone up. This rupture disc is specially fabricated to suit the explosion flap of the combustion furnace in our Acid Plant and it is not manufactured indigenously. These are made of special acid and corrosion resistant alloy, according to German specification DIN 1.4571, composition of which are as under : Carbon 0.08 Mangenese 2.00 Silicon 1.0 maximum Chromium 16 to 18 Molybdenum 2 to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rupture disc will give away automatically thereby giving the indication that the working temperature of the plant has gone up. This rupture disc is specially fabricated to suit the explosion flap of the combustion furnace in respondent's acid plant and is not manufactured indigenously. Further these are not supplied as plain sheets but according to the dimensions and with necessary bolt holes for direct fitting into the combustion chamber of the acid plant. Section Note 2 to Section XVI is reproduced below :- "2. Subject to Note 1 to this Section, Note 1 to Chapter 84 and Note 1 to Chapter 85, parts of machines not being parts of the articles described in heading No. 84.64 or parts of the following articles falling within Heading No. 85.1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under Chapter 84 or Chapter 85, which are already excerpted by us. 12. What, then, cannot be ignored is the requirement of the provision of Note 2 to Section XVI, that subject to Note 1 to Section XVI, Note 1 to Chapter 84 and Note 1 to Chapter 85 parts of machine (not being excepted items) are to be classified according to the rules given thereunder as (a), (b) and (c). What Note 2 to Section XVI says, in other words, is that machine parts in Section XVI, which are not covered by articles specified in Note 1 to Section XVI, Note 1 to Chapter 84 and Note 1 to Chapter 85, are to be classified according to rules given under Note 2 to Section XVI itself, that is, Rules (a), (b) and (c) thereof. 13. Coming to Rule (a) of Note 2 to S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of goods `Machinery for making or finishing cellulosic pulp, paper or paper-board' which is suitable for use solely or principally as machinery for finishing paper, it requires to be classified with the machine described in the Heading 84.31, as required by rule (b) to Note 2 of Section XVI, inasmuch as, Granite Press Roll is described by CEGAT itself as part of machine of paper making machinery. Therefore, `Granite Press Roll', the imported article, in our view, warrants its classification under Chapter Heading 84.31, as held by the Collector (Appeals). Thus, when classification of imported article - the Granite Press Roll - ought to have been made under Tariff Item No. 84.31 of Chapter 84, as is held by us, CEGAT has gone wholly wrong in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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