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TMI Blog1995 (11) TMI 205X X X X Extracts X X X X X X X X Extracts X X X X ..... ma Deva, Member (J)]. - This is an appeal filed by the Department against the impugned order dated 31-5-1985 passed by the Collector of Customs (Appeals), Bombay. The dispute is in respect of Gate valves imported by the respondents. Whether Gate Valves made out of alloy steel is classifiable under Heading 84.61(1) of the Customs Tariff as claimed by the Department or under Heading 84.61(2) as pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es to customs duty under sub-heading 2 of Heading 84.61 of the Customs Tariff by allowing the appeal. The findings of the Collector (Appeals) is as follows : "I have taken into consideration the contention of the Asstt. Collector and the contention of the appellants. I find that the Tariff structure of Heading 84.61 of the CTA ,1975 is such that under sub-heading (2) of the Heading 84.61, valves ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oy steel which was corrosion resisting material, they were correctly classifiable under sub-heading (2) of Heading 84.61 of the Customs Tariff. The expression "Valves made of corrosion resisting materials, such as ..." will include under its ambit any valve made out of corrosion resisting material, and even if the imported valves were not isolating valves they were still assessable to Customs duty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e. While reiterating the grounds taken by the Department, he submitted that Directorate General of Technical Development confirmed that the valves are not covered by Heading 84.61(2) of the Customs Tariff Act, 1975 and technical opinion furnished by the Deputy Chief Chemist on the above item confirmed that the said type of valves are not listed under Item 84.61(2) of C.T.A.,1975 and therefore squa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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