9911796707
TMI Blog1984 (3) TMI 398X X X X Extracts X X X X X X X X Extracts X X X X ..... spindle, imported under Bill of Entry Cash No. 2023-D, dated 15-11-1976 and described as One case Instrumentation Spares. As against the assessment under Heading 93.28(1) CTA 1975, the importers claimed re-assessment under 90.28(2) and also claimed refund of customs duty as well as additional duty. 3. When the case came up for hearing, it was observed that the records were incomplete and a new plea was being raised. By an interim Order No. B-1074/83 issued on 9-12-1983 this Bench permitted amendment of the appeal and directed production by the appellants of a copy of their appeal memorandum to the Appellate Collector and such further evidence to show that they had in fact claimed assessment under the alternative heading 90.24 (1) in res ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ms 85.01 (2) and 90.28 (1) carry the same rate of duty, viz. 60%+15%. so no refund is due and the appeal was accordingly rejected as untenable. 5. In their Revision Application dated 11-2-1980, it was contended that the Valve Actuator basically consists of gearing with output shaft or intermediate shafts hand wheels, electric switching device, position transmitter etc. It is an integral part of feed water control but the actuator itself requires motive force to rotate its spindle. This motive force can be obtained by the hand wheel provided in the actuator; but for remote operation of the control valve, the actuator is provided with an electric motor or air motor, depending upon the type of control system. Control valve can be operated b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... part of the actuator and was optional as operation could be by hand or by air pressure. He, therefore, urged that the goods be ordered to be classified under heading 90.24(1) or 85.01(1) if treated as a motor; and not 90.28(1) or 85.01(2) as held by Collector of Customs (Appeals). 7. The learned D.R., on the other hand, stated that the actuator was assessed as automatic controlling instruments NOS under Heading 90.28(1). The appellants have given up the claim for 90.28(2) as electrical measuring, checking instruments etc. and are claiming 90.24(1) as instruments for automatically controlling flow of liquids (other than electrical) or in the alternative as electrical motors NOS under 85.01(1). The Appellate Collector ruled 85.01( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods as a motor under Heading 85 would not be correct. From the write-up and the catalogue it is seen that the actuator is an integral part of the feed water control. As such it is not an instrument for automatically controlling flow of liquids and, whether treated as electrically operated or not, neither Heading 94.28 nor 94.24 would be appropriate. There is considerable force in the argument of the learned D.R. that the actuator has an independent function. This is borne out by the fact that it can be operated by the hand-wheel or by an electric motor or by an air motor. Applying Notes 2 and 4 to Section XVI and the Explanatory Note regarding classification of an action device under its own appropriate Heading, the most appropriate clas ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
