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TMI Blog1996 (7) TMI 294X X X X Extracts X X X X X X X X Extracts X X X X ..... ts. [Order per : Jyoti Balasundaram, Member (J)]. The appellants herein imported one consignment of Globe valves for Chlorine Services from West Germany. They also presented a detailed write-up based on which the valves were classified under Heading 84.61(1) of the Customs Tariff Act and assessed to duty accordingly. The importers claimed re-assessment under Heading 84.61(2) which was de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the globe valves imported by them were rightly classifiable under that heading. 3. The Ld. SDR Shri K.K. Jha reiterates the findings as contained in the orders of the authorities below. 4. On a careful consideration of the submissions of both the sides, and reading of the tariff entry, we see strong force in the contentions of the Ld. Counsel for the appellants, that valves lined with corros ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gned order of the Collector (Appeals), and allow the appeal. 7. [Order per : S.K. Bhatnagar, Vice-President]. - I may add for the sake of convenience of reference and making position clear that Heading No. 84.61(2) as it stood during the relevant period reads as follows:- 84.61. Taps, Cocks, Valves and similar appliances for pipes, boiler shells, tanks, vats and the like, including pressure re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... words such as the lined with are important. In the present case while the body and bonnet are made of carbon steel, the seating surface in body is coated with Hastelloy-C, lower stem is made of Hastelloy-C, upper stem of 13% chromium steel, cone of Hastelloy-C, gland packing with teflon impregnated blue asbestos and bonnet gasket of IT 400 as per the technical write-up, the correctness of which ha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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