1988 (5) TMI 219

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....er of the Collector of Customs (Appeals) No. Cal-Cus-669-70/83, dated 24.3.1983. He supported himself during his argument with 1987 (32) E.L.T. 122 re : Lee and Muirhead. 3. The valves, according to the order of the Collector (Appeals), are made of copper alloy. The importers argue in their appeal that since the valves are made of corrosion resisting material, and there being a specific item in the tariff to cover it, it should not be placed under a residuary item. The Collector wrote after examining Heading 84.61(2) claimed by the importers that the relevant portion reads : Valves made of corrosion resisting material such as stainless steel, nickel, monel, incoloy, hastelloy and other valves lined with rubber or other corrosion resis....

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....t is an error to say that alloys of nickel have not been considered to be anti-corrosion materials because the list names monel and incoloy. Any alloy of nickel, if it is a corrosion material, is listed by clear implication in the definition. 6. The fact that the goods are not lined with rubber or other corrosion resisting materials is quite irrelevant and the Collector (Appeals) should not have taken this point. 7. Towards the end of his order the Collector (Appeals) says that in deciding a case like this, cognizance is also to be taken of the trade practice; and in trade these valves are traded and known as inner tube valves as distinct from valves made of corrosion resisting materials. This is totally erroneous. There is never any ....