9911796707
TMI Blog1997 (4) TMI 277X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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, Madras which contains the full technical details of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ordinary stainless steel as indicated in the Bill ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct to note 1 to this section, Note 1 to Chapter 84 and Note 1 to Chapter 85, parts of machines not being parts of the articles described in heading No. 84.64 or parts of the following articles falling within Heading No. 85.18/27, namely (i) insulators or insulated electric wire and the like, (ii) carbon articles used for electrical purposes, (iii) electrical conduit tubing and joints thereof, are to be classified according to the following rules :- (a) Goods of a kind described in any of the Headings of Chapters 84 and 85 (other than Heading Nos. 84.65 and 85.28) are in all cases to be classified in their respective heading:- (b) Other parts, if suitable for use solely or principally with a particular kind of machine, or with a n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... XVI, Note 1 to Chapter 84 and Note 1 to Chapter 85, are to be classified according to rules given under Note 2 to Section XVI itself, that is, Rules (a), (b) and (c) thereof. 13. Coming to Rule (a) of Note 2 to Section XVI, which is also excerpted by us already, goods of a kind described in any of the Headings of Chapters 84 and 85 (other than Heading Nos. 84.65 and 85.28) are in all cases to be classified in their respective Headings. Then, coming to Rule (b) of Note 2 to Section XVI, which is also excerpted by us already, other part of goods of a kind described in any of the Headings of Chapter 84, if suitable for use solely or principaly with a particular kind of machine (described in Chapter 84) is required to be classified with mac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the Collector (Appeals). This, when classification of imported article - the Granite Press Roll-ought to have been made under Tariff Item No. 84.31, of Chapter 84, as is held by us, CEGAT has gone wholly wrong in classifying that article under import Tariff Item No. 86/16(1) of the 1st Schedule to the Customs Tariff Act, 1975, particularly when that article could not have been regarded as an article of stone, as such, to become an excepted item under Note 2 to Section XVI read with Note 1(a) to Chapter 84 warranting its classification under Heading in Chapter 68 and according to rules governing classification of materials or substances or their parts." In view of the above discussions, we are of the view that 9 number rupture discs ar ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
