1997 (3) TMI 181

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..... mber (T)]. This revenue appeal is directed against order-in-appeal dated 21-6-1988 of Collector of Customs (Appeals). 2. The impugned goods were assessed to duty under CTH 8481.80. The respondents subsequently filed a refund claim claiming goods to be classifiable under CTH 8414.90 as parts of compressor and not as valves as such. Collector (Appeals) on appeal accepted this plea. Arguing .....

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..... machinery parts which incorporate a complete valve, or which regulate the flow of a fluid inside a machine although not forming a complete valve in themselves, are classified as parts of the relative machines, for example, inlet or exhaust valves for internal combustion engines (heading 84.09), slide valves for steam engines (heading 84.12), suction or pressure valves for air or other gas compress .....

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..... ication 132/87 came up for detail consideration before Tribunal and Tribunal in order in the case of SPIC v. Collector of Customs, Madras - 1997 (89) E.L.T. 530 (Tribunal) = 1996 (17) RLT 724 has held that benefit of notification 69/87 could not be extended to the appellants in view of the specific provisions made in Notification 132/87. In the result, we set aside the impugned order a .....

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