TaxTMI 
TaxTMI 
1991 (7) TMI 183
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....ors". On the basis of the examination of the goods prior to the clearance, they were assessed as 'tube and pipe fitting' under Heading 74.07/08 of the C.T.A., 1975. The appellants filed a refund claim on the grounds that goods being in the nature of instruments for checking or controlling the flow, and other variables of liquids were assessable under Heading 90.24(1) of the C.T.A., 75. In support of their claim the appellants filed the manufacturers' catalogue. However, the Assistant Collector rejected the claim for reassessment of the goods on the grounds that it was not possible to co-relate the catalogue with the imported goods since the catalogue did not list any specific part numbers of the goods covered by it. The appeal filed against....
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....correspond to the particular type of indicators. Finally any of the listed sizes which vary from 1/4 " to 4" has to be specified. Shri Varshneya explained the number 1430 in respect of the imported 'VISI-FLO-1' indicators denoted that they were of thermoplastic resin and of standard temperature range upto 225° F having stainless steel body and of plain type. He added that the lower authorities had not made any efforts to examine the manufacturers catalogue or the ordering instructions incorporated in it, according to which the imported goods were flow indicators which are essential requirements in all chemical, fertilizer and petro-chemical plants since they indicate at a glance the clarity, flow and colour of liquids. Shri Varshneya co....
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....nal bore exceeding 19 millimetres. 90.24 Instruments and apparatus for measuring, checking or automatically controlling the flow, depth, pressure or other variables of liquids or gases or for automatically controlling temperature (for example, pressure gauges, thermostats, level gauges, flowmeters, heatmeters, automatic oven draught regulators), not being articles falling within Heading No. 90.14: (1) Not elsewhere specified. (2) Thermostats and humidistats. 6. The lower authorities held that the disputed goods were 'pipe fittings' classifiable under Heading 74.04/08. It is seen that the Chambers Dictionary of Science and Technology defines the term 'pipe-fittings' as :- "Any piece of the wide variety of pipe connecting-pieces used ....