1983 (8) TMI 265

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..... this appeal to the Tribunal is appropriate classification of goods claimed to be relief valves-whether they should be classified under Heading 84.61(2) of C.T.A. as claimed by the appellants or under Heading 84.10(3) as done by the lower authorities. 2. The appellants by B/E 2477/216 imported 2 cases of spare parts of Earth moving machinery. In the invoice the goods are described as relief val .....

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..... e under Heading 84.61(2) of the Customs Tariff Act. On behalf of the respondent Shri M. CHatterjee, JDR first requested for adjournment on the ground that he had not received the records from the Collector of Customs. It was observed that earlier also an adjournment had been granted on the request of the respondent. The request for adjournment was rejected. Shri M. Chatterjee, then defended the or .....

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..... advanced by the party. We observe that the nature of the goods involved in the case is one of the fact; if the imported goods is pressure reducing valve, it would fall under Item 84.61(2) and if not pressure reducing valve and is considered an integral part of the machines it would attract Item 84.10 of the CT Act. The matter would have to be remanded for a de novo examination in the light of obse .....

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