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TMI Blog1999 (3) TMI 229X X X X Extracts X X X X X X X X Extracts X X X X ..... he matter was called none appeared for appellants. It is seen that the Advocate for the appellants had by letter dated 21-3-1998 sought decision of the Appeal on merits on the basis of evidence and record available before the Tribunal. Accordingly, we proceed to dispose of the matter on going through the record and after hearing the ld. SDR. 3. Ld. SDR submitted that the appellants were manufacturers of three types of excisable goods, viz. (i) Pressure regulator, (ii) Pressure regulator with flow-meter and (iii) Manifold. Classification lists filed by appellants with effect from 1-3-1986 and 2-4-1986 classifying item No. (i) under sub-heading 8481.80 and item No. (ii) under 9026.00 were approved by the Assistant Collector. Thereafter the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sure Regulator is used only to measure pressure and is connected to compressed gas cylinders, Pressure Regulator with Flow-meter or Flow-meter measured the flow rate of operating gas. It did not measure pressure since pressure is present as per the end-use requirements. Relying on the product literature filed as exhibits, appellants have contended that the basic functions of the two items as well as their end-uses, were totally different. They have also drawn attention to the fact that Flow-metre is specifically included in sub-heading 9026.00. Appellants have also submitted that Pressure Regulator with Flow-meter or Flow-meter had been classified under sub-heading 9026.00 from 1986. There was no justification for changing the classi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r is used essentially for measuring pressure and is connected to compressed gas cylinders and therefore, correctly classifiable under Heading 84.81, Pressure Regulator with Flow-meter or Flow-meter measured the flow-rate of the operating gas and therefore performs a different function and consequently became classifiable under heading 90.26. We find from a reading of the HSN Notes under Section XVI relating to Heading 84.81 and the Product literature that the appellants claim does not have much force. Section Note relating to Heading 84.81 reads: The appliances regulate the flow by opening or closing an apparatus (e.g. gate, disc, ball plug, needle or diaphragm)..... The Note further states : Combinations consisting of tap, valve e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ments." Its end-use has been described as The use of the equipment is for inert gas process of welding and or cutting operation. 8. As per the HSN Notes relating to Heading 84.81, combinations consisting of tap, valve etc. and other measuring /checking instrument of heading 90.26 would remain under heading 84.81 if they are mounted directly on the tap, valve, etc. and the combined apparatus has the essential character of an article under Heading 84.81. We observe from the catalogue at Exhibit N2" that Pressure Regulator with Flow-metre is mounted on the connecting pipe and the combined apparatus still retains the essential character of regulating the flow of gas. The use of expression etc." after the words tap, valve suggests that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd whether the items which is a combination of pressure regulator and a flow-meter should be classified with the former or the latter. 12. Actually, this will depend upon the facts of each case as the criteria of essential characteristics is required to be applied on merits in each case. In the present case, we find that the catalogue and pamphlets filed by the appellants include photographs and description and specifications of : (i) Single stage pressure regulator 300 series. (ii) Two-stage pressure regulators 400 series. These are without flow-meter and indicate, inter alia that Pressure gauges are aligned to read both content and delivery pressure at a glance. Upstream gas enters the regulator body at a highly, reduced force to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and/or cutting operation. A perusal of the pamphlets and the write-up shows that the item in question is pressure regulator with flow-meter i.e. a combined apparatus with exactly the same type of pressure regulator as in the case of the pressure regulator simplicitor only the flow-meter has been added. Therefore, the pressure gauges can be used to read both content and delivery pressure at a glance. Since pressure regulator and flow-meter have been combined, the combined apparatus can be used for measuring pressure as well as the rate of flow and the gas can be discharged at a given output pressure and at the desired rate of flow and there are different models for different pressure ranges and flow ranges. `The Heading 84.81 includes s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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