1990 (2) TMI 162

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....Hydraulic Fluid" from M/s. Monsanto International Sales Co., U.S.A., and presented to the Customs authorities at Bombay a Bill of Entry (Cash No. HD-1045, dated 13-3-1985) for its clearance. The authorities assessed the goods to duty under Heading No. 34.01/07(1) of the First Schedule to the Customs Tariff Act, 1975 ('the Customs Tariff', for short). The appellants' contention that the goods fell under Heading No. 34.01/07(2) and were assessable thereunder read with Notification No. 32/83-Cus., dated 1-3-1983 was not accepted. A claim for refund of 'excess' duty paid was dismissed by the Assistant Collector on the ground that "Hydraulic fluids are fluids for transmitting pressure and converting this pressure into useful work. In this functi....

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....;1. Not elsewhere specified. 2. Artificial Waxes, Prepared Waxes, Lubricating preparations and preparations of a kind known as "Dental Wax" or "Dental Impression Compounds". 3. Organic Surface-Active Agents and Surface-Active preparations." 6. The appellants have submitted the manufacturers' literature on the product. It is with reference to this that both sides have made their submissions. The following extracts are relevant :- "Shortly after World War II, a growing number of aircraft hydraulic fluid fires drew the collective concern of the aviation industry. Operators of commercial transport aircraft had particular cause for alarm. To turn the tide of further equipment loss and threats to lives and aircraft, the industry direc....

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.... ....  ....  .... "Skydrol LD.4 is the low density (Class I) version of the new generation Type IV fluids. This class of fluids provides weight savings on a volume basis of about 5% compared to Class 2 fluid." On the products' lubricating ability, it says - "In aircraft hydraulic systems, moving parts generate fluid pressure and convert this pressure into useful work. The hydraulic fluid must prevent wear of these moving parts and allow them to move in relation to each other with a minimum of friction and power loss." ....  ....  .... "Skydrol Type IV hydraulic fluids have demonstrated excellent lubricating ability in millions of flight hours in a wide range of aircraft types. This ex....