1987 (1) TMI 324

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....Officer. The Assistant Collector assessed the items under Heading 84.61(1) as Pipe Line Valves. The appellants preferred an appeal and the same was rejected. 2. Sh. J.N. Banerjee, Consultant for the appellants wanted to file the clarification issued by the Importers regarding the nature of the goods. Since it was secured after the proceedings, the same was not admitted in evidence. The ld. Consultant drew our attention to the functions of the valve. For easy reference, we reproduce (iii) of the grounds of appeal :- "These valves are used in Gas Generator. In the Generator at first coke is heated to a desired temperature which gives rise to some flue gas inside the generator combustion chamber. This flue gas is first removed through 2 chim....

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....nly used in industries. The isolating valves are these valves which are used to isolate a particular section or pipe line or any flueing. It does not matter whether it is a gate valve or a globe valve. The mode of operation can be by means of a hydraulic, pneumatic, solenoid or manual for any kind of valves without affecting the function of the valves. The basic information received from the designer and manufacturers M/s. Zimmerman & Jansen of West Germany and M/s. Larsen & Toubro were relied on. He stated that no opportunity was given to the appellants to put forward their contentions. 3. Shri J. Gopinath, SDR drew our attention to the description of the items in the invoice. We find there are two cases i.e. (i) "Complete Gate Valves" an....

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....valves; valves made of corrosion-resisting material such as stainless steel, nickel monel, incoloy, hastelloy and other valves lined with rumber or other corrosion-resisting materials; steam traps." Heading 84.61(1) refers to valves and similar appliance not elsewhere specified. Heading 84.61(2) among others refers to isolating valves, non-return valves, safety valves, pressure reducing valves, exhaust relief valves etc. From the invoice we find these valves are complete gate valves or complete hot gas valves and are hydraulically controlled. It is seen from the order-in-original that the appellants claimed that all these valves were equivalent to solenoid operated valves and explained that due to risks of explosion in the plant, solenoid ....