9911796707
TMI Blog1996 (11) TMI 197X X X X Extracts X X X X X X X X Extracts X X X X ..... ompressor and claimed assessment under CTH 88.14.90 read with 98.06. Customs Authorities, however, classified these goods under 84.81.80. Their refund claim for concessional rate of duty under Notification No. 69/87 read with Notification 132/87 was rejected since goods were held to be classifiable under CTH 84.81.80 and not under Heading 84.14.90 read with 98.06. The Collector (Appeals) upheld the order and hence this appeal. 2. Arguing for the appellants, ld. Consultant submits that the Discharge Valves and Suction Valves imported by them are specially designed for fitment into the CO2 Gas Compressor installed in the factory of the appellant. These valves are of specific size and dimension specifically designed to serve as part of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ription mentioned against 84.81. 84.81 is extracted below : 84.81 Tapes, cocks, valves and similar appliances for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves It is clear that these valves have to be for pipes, boiler shells, tanks, vats or the like. Admittedly, these valves have not been imported for use with pipes, boiler shells, tanks or vats. It is pointed out by the ld. Consultant that these are specially designed parts of compressors. The basic question against the background of this discussion that the authorities ought to have addressed them-selves to is whether the impugned goods are the type of goods contemplated under Heading 8 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s were really the type of goods which merit classification under Heading 84.81 or the goods would fall under 84.14.90 and therefore, under CTH 98.06. 5.2 We are unable to agree with the plea of the ld. Consultant that since these are specially designed for a particular machinery these should be assessed as parts of the machinery. HSN Notes make it clear that the valves remain classifiable under 84.81 even if specialised for use on a particular machine or apparatus. The HSN Notes (P. 1322) however also indicate that machinery parts which incorporate a complete valve, or which regulate the flow of fuid inside a machine although nor forming a complete valve in themselves, are classified as parts of relative machines. Suction or Pressure ..... X X X X Extracts X X X X X X X X Extracts X X X X
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