1990 (3) TMI 169

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....hat the Asstt. Collector had in his order stated that the catalogue showed them as 'Hopkinson Ferranti Stop Valves made of Iron & Steel' and had confirmed the original order of assessment in the Bill of Entry and also the Collector (Appeals) had upheld the order of the Asstt. Collector stating that as per the import invoice the goods had been described as "Hopkinsons Parallel Slide Valve" and that the appellants had not produced any evidence to prove that the impugned goods are Isolating valves, and had therefore, rejected the same. 2. Shri A.K. Jain, learned Advocate during his submissions stated that the appellants had imported Stop valves and he produced a catalogue with the drawing of the said valve. He also produced in support of his ....

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....rpose of establishing that the appellants had wanted to replace the existing Isolating valve and had done so by the said importation. He also further stated that the appellants had claimed classification under Chapter Heading 84.61(2) C.T.A. and the burden of proving classification rests with the Department. He cited the case law 1981 (8) E.L.T. 913 (Bom) = 1982 ECR 184 D Bombay High Court, Naveen Chimanlal Sutaria v. U.O.I. & Ors. wherein it was held "if it was the Department's stand that the goods fell under Item 22(4)(a).....the burden of proving was on the department......this elementary and salutary rule of law has, in this case been entirely ignored by the Department." He, therefore, urged, that he had produced evidence about the valv....

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....pector of Boilers, drawings indicating that they had proposed to replace the existing 8" Hopkinsons make Isolating valve by another Isolating valve and also stating that the function of the Isolating valve is to isolate one boiler from the rest of the boiler house steam lines in case of plant shut down or breakdown or the annual inspection job and as such the Isolating valves are well covered by Chapter 84.61 (2). 5. The submissions made in the appeal memorandum as well as in the hearing have been examined. The Bill of Entry description is "Hopkinsons Parallel Slide Valve" and so is the Invoice description and at the original and appellate stage before the Col. lector (Appeals) they have produced documents describing the same as "Stop valv....