1987 (12) TMI 259

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....Order per : M. Santhanam, Member (J)].  - The appellants imported a consignment of spray control valves and components and cleared them under Bill of Entry dated 21-8-1980. They were assessed under Heading 84-61(1). The Micro Switches which were also imported, were assessed under Heading 85(18/27)(1). The appellants claimed for refund on 23-1-1981 alleging that the seal rings and the plugs....

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....ystem." He stated that the valve acted as pressure reducing valve based on which the quantity and flow is varying. He relied on a prior order passed by the Government of India in Order No. 3274/78 wherein a similar product has been assessed under Heading 84.61 (2) C.T.A. Shri Srivastava also drew our attention to Order No. 1286/86-B2, dated 10-12-1986, passed by the Tribunal in the appellants o....

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....of Entry contained the similar expression. He submitted that the prior ruling of the Tribunal would apply to the present facts. 5. We notice that the Collector (Appeals) has merely stated that the contention of the appellants was not borne out on the evidence and the catalogue did not support their contention. We have to observe that this finding of the Collector (Appeals) cannot be justified. ....