9911796707
TMI Blog1997 (7) TMI 265X X X X Extracts X X X X X X X X Extracts X X X X ..... (J)]. The importers herein imported a consignment of parallel slide valves and claimed assessment of the same under sub-heading 8481.80 of the Customs Tariff as, according to them, the goods were isolation valves which were parts of steam turbine. The goods were assessed under Heading 8482.80 C.T.A. as per the claim of the appellant. Subsequently, they filed a claim for refund of duty on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lves valves which are specified in the Tariff in sub-heading 84.81, they are classifiable as valves thereunder. He, however, did not record any finding on the alternate claim of benefit of Notification 60/87 which is available to isolation valves. 2. The appellants have asked for a decision on merits. Hence we have heard Shri S.N. Ojha, learned JDR and perused the records. 3. The Heading 84.06 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o certain exclusions. However, separate headings are provided for certain types of parts. The HSN also sets out that the rules governing parts do not apply to parts which in themselves constitute an article covered by headings of this Section (other than Headings 84.85 and 85.48) and these are in all cases classified in their appropriate heading even if specially designed to work as a part of a sp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter on record before us, is not sufficient to enable us to give a clear or definite finding as to whether the parallel slide valves imported by the appellants are isolation valves, as claimed by them. There is only a technical write up with the appellants and a (sic) but it is not clear as to how the slide valves can be (sic) isolation valves. In the circumstances, while upholding the Collector (A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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