9911796707
TMI Blog1996 (9) TMI 369X X X X Extracts X X X X X X X X Extracts X X X X ..... e benefit of Customs Notification No. 69/87. The Assistant Collector has taken a view that the items in question are designed for use in valves. He has taken a view that by virtue of Note 1(G) of Section XVI of CTA read with Note 2 of Section XV Springs are excluded from Chapter 84, and hence they were not fall within Heading 98.06. 2. Before the Collector the appellants contended that they were importing spring sub-assembly consisting of spring and match machined washers. With a view to reduce the content of imported components they had developed sufficient know-how to manufacture the match machined washers indigenously. Hence only the springs without washers had been imported in the impugned consignment. It was contended that having a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts of the items falling under the Chapter 84. In that view of the matter, he directed to assess the goods under Customs Notification No. 69/87 as amended. 3. The Revenue is aggrieved with this order have come up in appeal on the ground that according to condition (viii) of Customs Notification 69/87 parts of general use, as defined in Note 2 to Section XV of base metal or similar goods of plastics are excluded from the Customs Notification No. 69/87. Hence they stated that the impugned goods are not eligible for concessional benefit in terms of Customs Notification No. 69/87. However, the Revenue accepted the classification under Heading 9806.00 read with Customs Notification No. 68/87 is correct but only one benefit of Notification No. 6 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ilar goods of plastics are excluded from the Customs Notification No. 69/87 only. In this regard, the learned counsel also relied on the judgment rendered in the case BHEL which is already referred to. 7. We have carefully considered the submissions made by both the sides. The Revenue have not contested the classification of the impugned goods adopted by the Collector under Chapter Heading 9806 as being parts falling under Chapter 84 being specially designed for use alongwith valves. The Revenue is only contesting the grant of benefit of Notification No. 69/87. It is noticed that the condition (viii) of Customs Notification No. 69/87, is identical with Note 1(G) of Section XVI. Taking into consideration, the Note 1(G) of Section XVI, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the operating personnel. The Safety Relief Valve opens when the pressure inside the pressure vessel increases beyond the design pressure, lets-out known volume of fluid and closes when the pressure drops below the design pressure. There are different types and sizes of safety relief valves available, selection of which is based on the volumes, pressure and temperature of the fluid handled by the pressure vessel. We give below the details : TYPE OF VALVES Maximum pressure upto which can be used JOS/JBS Valve - D Orifice 6000 Psi - E Orifice 6000 Psi - F Orifice 5000 Psi - G Orifice 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be used only when the set pressure ranges from 41 Psig to 50 Psig. (It can be seen from the above that the springs are designed and manufactured to suit a specific type of valve, specific size and also a particular set pressure range within which falls the set-pressure at which the valve is supposed to function). 9. On reading of the above technical write up it is very clear that springs are designed and manufactured to suit a specific type of valve, specific size and also a particular set pressure range. 10. In that view of the matter, on a careful consideration of the technical write up and on perusal of the judgment cited, we do not find any infirmity or illegality in the order passed by the Collector (Appeals) and the same is sustai ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
