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TMI Blog1995 (9) TMI 139X X X X Extracts X X X X X X X X Extracts X X X X ..... e refund application by granting refund of only Rs. 979/-. As regards the refund in respect of Valve, on reassessment, the Assistant Collector had held that as per Heading 84.61(2) of CTA only Valve made of corrosion resisting materials such as stainless steel etc. are covered, while the Valve in question will not fall under the said heading and, therefore, the original assessment made under Heading 84.61(1) has been upheld. Before the Collector (Appeals), the appellants produced drawings, operations and maintenance instruction book of the supplier in support of their contention that subject goods are parts of isolating valves. They had further submitted that the document showed that the imported parts viz. sealings and sealing flanges are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... item has to be grouped under valves on functional basis and hence its classification has to be done under sub-heading 84.61(2) irrespective of the material make of it. It is also submitted that the valve in question is exclusively an isolating valve and the goods imported are parts of the above valve. It has been further submitted in their written write up of the Chief Engineer (Electricity) Generation that the Spherical Valve in generating stations are used for opening and closing the water flow into the turbines belonging to both impulse and reactive groups. This is fixed in between the end of the pressure pipe line and the spiral casing and connected equipments (pressure relief valve, guide valves, injectors, runners etc.). For doing m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uty Chief Engineer (Designs) for the appellants and Shri K.K. Jha, the Learned DR for the Revenue. 3. The Learned Deputy Chief Engineer (Designs) who represented the appellants explained the function of an isolating valves and submitted that it has to be classified under the proper heading and not under residuary heading. He also supported his plea on the basis of technical write-up, drawings and the literature which had been produced by the lower authorities including the opinion given by the Chief Engineer, who is expert in this line. He submitted that both the authorities have not understood the technical literature and the impugned goods and have failed to consider the material on record. They had based their finding on the reading of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons made by the experts. The appellant is an electricity board and the Chief Engineer has himself explained the case in the light of the drawing and technical literature and use to which the item it put to. The Learned Collector has proceeded on the basis of the definition of valves found in Lyon s Encyclopaedia. This approach has been deprecated by the Tribunal and Higher Forums. It is well settled that dictionary meaning is a delusive guide for the purpose of classification of the goods and the classification has to be done in terms of Section Note, Chapter Note and the description of the item in question and in the manner in which the item is understood in trade and commercial parlance. The Technical literature and write up explains the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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