9911796707
TMI Blog1998 (3) TMI 362X X X X Extracts X X X X X X X X Extracts X X X X ..... (J)]. Appellant filed this appeal against the Order-in-Appeal dated 28-10-1990 passed by the Collector, Customs (Appeals), New Delhi. 2. Appellant made import of `Gland Packing of Air Compressor . Appellant claimed classification of the goods under Heading No. 84.11 of the Customs Tariff and the respondent assessed the goods under Tariff Heading 84.64 as Gasket. Appellant paid duty as per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant is that the goods are assessable under Heading No. 84.11 as part of air-compressor. Gland Packing is used to prevent the leakage of air from the cylinder block assembly and is fitted over the piston rod of the compressor. The goods are used as gaskets. The Tariff Heading 84.11 of Customs Tariff includes : Air pumps, vacuum pumps and air or gas compressors (including motor and turbo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing classification of `Gland Packing for Air Compressor in this case, I observe that the appellant s plea is that the imported goods should be classified under Heading 84.11 as parts of Air Compressor and not under Heading 84.64 as done in this case. I find that Heading 84.64 covers gaskets and similar joint, for engines, pipes, tubes and the like put up in pouches, envelops goods are used as pac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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