9911796707
TMI Blog2000 (8) TMI 396X X X X Extracts X X X X X X X X Extracts X X X X ..... 0.00/- (2) Shri Santokh Singh, Managing Director Penalty 2,00,000.00/- - Rs. 2. Shri V. Lakshmikumaran, ld. Advocate, submitted that the applicants manufacture Industrial Control Valves such as Solenoid Valves, Ball Valve etc; that the valves manufactured by them find applications in water lines in industrial installation; that the applicants classified the impugned products under sub-heading 8481.80 of the Schedule to the Central Excise Tariff Act whereas the Commissioner has classified them as Expansion Valves and Solenoid Valves for refrigerating and Air-Conditioning appliances and machinery under sub-heading 8481.10, holding that the valves manufactured by the applicants are various types of Pressure R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Circular No. 6/86, dated 25-9-1986 according to which solenoid Valves are not to be classified under sub-heading 84.15, 84.18 or 84.19 of the Central Excise Tariff Act. He also referred to the certificates received from various customers, according to which these are used in Air Drying Plants, Air Handling Unit, Fire Fighting system, Water softening Plants etc. The Ld. Counsel specifically referred to the letter dated 12-10-1999 from M/s. Voltas Ltd. in which it was mentioned that the valves procured from them were used in water distribution pipe line in Air-Conditioning and Refrigeration plants. Finally the Ld. Advocate mentioned that in the impugned Order the Commissioner has not confirmed the demands for the period from September, 1994 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... frigerating system will have to be classified accordingly; that as the goods supplied by the Applicants have been used in installation of air-conditioning system, the impugned goods are classifiable under sub-heading 8481.10. He also submitted that Commissioner has also given reasoning for invoking extended period of limitation as there has been intentional suppression of facts by the Applicants; that they had wilfully and knowingly mis-declared their products. 4. We have considered the submissions of both the sides. We are of the opinion that the Applicants have made OUT a strong prima-facie case on merit as well as on limitation in as much as it has not been shown by the Revenue that the impugned valves are being used in the refrigerati ..... X X X X Extracts X X X X X X X X Extracts X X X X
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