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TMI Blog1997 (4) TMI 277X X X X Extracts X X X X X X X X Extracts X X X X ..... earing for the appellant contended before us that the definition of the safety valve is clear as admitted in the impugned order itself at para 5. She stated that it is seen from the impugned order itself that this is used as a safety measure and which bursts at a specific pressure. At such circumstances, it was pointed out that the same is to be classified under Heading 3485.90. In this connection she drew our attention to the decision of the Tribunal reported in 1995 (78) E.L.T. 211 in the case of CC, Madras v. Titanium Products. The learned Advocate placed reliance on para 3 of the judgment which reads as follows : "3. The respondent vide their letter dated 20-12-1982 had written to Assistant Collector, Refund Section, Customs House, Mad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erman specification DIN 1.1571, composition of which are as under : Carbon 0.08 Mangenese 2.00 Silicon 1.0 maximum Chromium 16 to 18 Molybdenum 2 to 3 Titanium 0.5 Nickel 10 to 14 Remaining ferrous Such alloys are not made in India and hence do not attract C.V. duty. Further these discs are not supplied as plain sheets but according to dimensions and with necessary bolt holes for direct fitting into the combustion chamber of the Acid Plant. It can in no way be used for any other purpose. Hence these discs should have been assessed as spare part for the Plant and machinery and not according to material of construction. Further the material of construction is a special kind of acid and corrosion resistant alloy and not an or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant to protect the furnace from overheating and pressure; when the temperature of the furnace exceeds 1200oC the rupture disc will give away automatically thereby giving the indication that the working temperature of the plant has gone up. This rupture disc is specially fabricated to suit the explosion flap of the combustion furance is respondent's acid plant and is not manufactured indigenously. Further these are not supplied as plain sheets but according to the dimensions and with necessary bolt holes for direct fitting into the cumbustion chamber of the acid plant. Section Note 2 to Section XVI is reproduced below :- "2. Subject to note 1 to this section, Note 1 to Chapter 84 and Note 1 to Chapter 85, parts of machines not being parts o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of machine-part like `Granite Press Roll' with which we are concerned, out to be in the rules contained in Note 2 of Section XVI under Chapter 84 or Chapter 85, which are already excepted by us. 12. What, then, cannot be ignored is the requirement of the provision of Note 2 to Section XVI, that subject to Note 1 to Section XVI, Note 1 to Chapter 84 and Note 1 to Chapter 85 parts of machine (not being excepted items) are to be classified according to the rules given thereunder as (a), (b) and (c). What Note 2 to Section XVI says, in other words, is that machine parts in Section XVI, which are not covered by articles specified in Note 1 to Section XVI, Note 1 to Chapter 84 and Note 1 to Chapter 85, are to be classified according to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ied under Heading 84.31. Then, coming to "Granite Press Roll" the imported article under consideration, being a part of machine of goods "Machinery for making or finishing cellulosic pulp, paper or paper-board' which is suitable for use solely or principally as machinery for finishing paper, it requires to be classified with the machine described in the Heading 84.31, as required by rule (b) to Note 2 of Section XVI, inasmuch as, Granite Press Roll is described by CEGAT, itself as part of machine of paper making machinery. Therefore, "Granite Press Roll", the imported article, in our view, warrants its classification under Chapter Heading 84.31, as held by the Collector (Appeals). This, when classification of imported article - the Granite ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as argued before the Tribunal and which was not considered. 4. We have considered the submissions of both the sides. We find from a perusal of the order of the Tribunal that this was gone into by the Tribunal and taking note of this point and analysing the scope of the tariff entries, the Tribunal came to a reasoned conclusion that the rupture disc is meant to protect the furnace from overheating and pressure when the temperature exceeds 1200oC and in such circumstances & therefore, the same is classifiable under 84.17 of the Customs Tariff. 5. Applying the principles laid down in the above cited decision and taking into consideration that the functioning of these two rupture discs, we are of the view that the classification is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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