1993 (4) TMI 160

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....P.C. Jain, Member (T)]. - Brief facts of the case are that the respondents herein imported certain valves which were assessed to duty under Tariff Heading 84.61(1) CTA, 1975 @ 60% plus 35% and C.V. duty @ 10% under Tariff Item 68 CET. The respondents thereafter filed refund claim before the Asstt. Collector claiming assessment under Tariff Heading 84.61(2) CTA, 1975 on the ground that the critic....

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....iff heading : "Valves made of corrosion resisting materials such as stainless steel, nickel, monel, incoloy, hastelloy and other valves lined with rubber or other corrosion resisting materials ....." 3. Ld. SDR Shri B.K. Singh arguing for the Revenue points out that according to the tariff description valves naturally are to be made wholly of carbon resisting material. Even the second porti....