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TMI Blog1997 (4) TMI 237X X X X Extracts X X X X X X X X Extracts X X X X ..... ic housing. The Inhaler contains a spray device using metered valves which ensures a single dose to be delivered on pressure being applied irrespective of the duration of the application of pressure. The assessees imported such valves. The assessees claimed classification under Heading 8481.80 of the CTA, 1975 with benefit of Notification No. 153/86. The Customs, however, classified the product under Heading 9619.10. The refund claim of the assessees on the ground that classification under Heading 8481.80 was more appropriate, was rejected by the Assistant Collector. In appeal proceedings, the classification was held to be under 8481.80 but the benefit of notification was denied. The appeals filed by the department are against the classif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the coverage of the entry, he argued that parts of spray namely, valves would not be covered under this entry. Referring to Note 2(A) to Section XVII, he stated that valve was specifically included under Heading 8481 and would continue to be classified thereunder. He further stated that unlike other sub-headings under Chapter 96, such as 9613, parts of goods falling under 9616 do not fall under that sub-heading or under any other heading of that Chapter. Therefore, valves would at all times be classified under Heading 8481 only. 6. Shri Lakshmikumaran further argued that vide Public Notice dated 30-11-1983 the classification of aerosol valves has been shown under Heading 8461 (2) of the Customs Tariff as it then existed. Refer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rned Advocate submitted that the impugned goods were non-return valves. The notification uses the same wordings as it existed in the old Tariff Heading 8461. The same goods are now described in sub-heading 8481.30 as check valves . Citing from the Valve Users Manual, Edited by J. Kemphy, he said that check valves are also described as non-return valves. The purpose of check valves was to set the flow in one direction and to prevent it in reverse direction. We find force in the argument of the learned Advocate that aerosol device containing medicament has to prevent contamination of its contents. The check valves or non-return device would check the reverse flow. On perusal of the extract of the technical book, we find that description `non ..... X X X X Extracts X X X X X X X X Extracts X X X X
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