TaxTMI 
TaxTMI 
1991 (9) TMI 186
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....ld be classifiable under Heading 87.08 as parts and accessories of Motor Vehicles as urged by the Department or under Heading 8481.80 as claimed by the respondents. 3. The Assistant Collector has held that the products are classifiable under Heading 8708.00 observing that L.T. Servo mainly consists of a valve assembly and an actuator assembly. While the valve assembly is used for controlling the output of the Servo, the actuator portion is used for converting the air-pressure energy to mechanical energy; further, for the purpose of classification under Heading 8481.80, the valve should be an appliance for pipes, boiler shell tank, vats or the like including pressure reducing valves. Therefore classification of whole unit of "Lever Type Ser....
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....ich only two parts 'Sl. No. 12 Valve and S.No. 14 Valve Stem' can be classified as 'Valves' or parts thereof and not the larger assembly which consists of the Valve (cock) assembly. He contended that in terms of Note 2(e) to Section XVII, the expression 'parts' and 'accessories' do not apply to articles of Heading 84.81 whether or not they are identifiable as the goods of that section. This note shall be applicable only in cases where the goods are valves classifiable under Heading 84.81. As the goods involved in the present case are not mere valves classifiable under Heading 84.81, the exclusion under Note 2(e) shall not be applicable to the present case. He argued that Collector (Appeals) has erred in holding that in terms of HSN, the pro....
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.... defined as "any device which controls the direction or magnitude of fluid flow or its pressure "and 'Servo valve' is defined as "a valve which modulates the output as a function of an input signal". He also drew our attention to the McGraw-Hill Dictionary of Mechanical and Design Engineering wherein the term 'valve' reads as a device used to regulate the flow of fluids in piping systems and machinery. He said though it is used as a part of the motor vehicle brake as its main characteristics and as valve function is its principal function, it should be classified under Heading 84.81. He said that shut off cock is an on-off valve and the description 'Shut Off Cock' is to highlight that it is used for shutting off the operating medium. It als....
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....s or the like to regulate the flow (for supply, discharge, etc.) of fluids (liquid, viscous or gaseous), or, in certain cases, of solids. The heading includes such devices designed to regulate the pressure or the flow velocity of a liquid or a gas. On going through the detailed description function and characteristics of the Servo Brake Valves and since they are used in pipes to regulate the flow of air, they come under the category of similar appliances for pipes. There is also a clear finding by the Asst. Collector that the function of the valve assembly is predominant which is corroborated by technical literature placed before us. It is seen from that, that Notes 3 to 5 of Section XVI in which Chapter 84 is included clearly point out tha....