TaxTMI 
TaxTMI 
1992 (2) TMI 252
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....sion flaps to be used in their Sulphuric Acid Plants vide Bill of Entry No. AC 122, dated 6-12-1982 and were duly classified under Heading No. 73.33/40 CT and 68 CET based on the material of manufacture (stainless steel). Thereafter, the respondent filed refund claim seeking re-classification either under Heading 84.14 or 84.17(1) CT. He pleaded that the assessment made by the adjudicating authority is correct and the appeal filed by the revenue be accepted. Shri Jha referred to exclusion note under Heading 84.61 on page 1378 of the Explanatory Notes on CCCN wherein it is mentioned that Bursting discs (thin discs of artificial plastic material or metal) are used in certain cases as safety devices instead of valves: they are mounted by means....
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.... 1995 (1) SC 164. She pleaded for dismissal of the appeal filed by the revenue. 2. We have heard both sides and have gone through the facts and circumstances of the case. The product in dispute are 9 number of Rupture Disks for explosion flaps used in the sulphuric acid plants under Bill of Entry No. AC 122, dated 6-12-1982. Revenue claimed assessment under Heading No. 73.33/40 whereas the respondent claimed the same under Heading No. 84.14 or 84.17 (I) CT. For the proper appreciation of the legal position, heading numbers are reproduced below :- "84.14 - Industrial and Laboratory Furnaces and Ovens, Non-Electric." "84.17 (I) - 84.17- Machinery, Plant and simil....
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....toms Duty amounting to Rs. 92,207-77 under Customs Tariff head 73.33/40. As indicated in our write-up, dated 5-11-1982 the Rupture disc for explosion flap is made up of metal alloy consisting of silicon, titanium and chromium. This discs are imported only as an integral part of the Sulphuric Acid Plant. The rupture disc is meant to protect the furnace from over-heating and pressure when the temperature of the furnace exceeds 1200oC the rupture disc will give away automatically thereby giving the indication that the working temperature of the plant has gone up. This rupture disc is specially fabricated to suit the explosion flap of the combustion furnace in our Acid Plant and it is not manufactured indigenously. These are made of special ....
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....king you, Yours faithfully, for Travancore Titanium Products Ltd. Sd/- Chief Commercial Manager" The perusal of the technical details shows that the rupture disc is meant to protect the furnace from overheating and pressure; when the temperature of the furnace exceeds 1200oC the rupture disc will give away automatically thereby giving the indication that the working temperature of the plant has gone up. This rupture disc is specially fabricated to suit the explosion flap of the combustion furnace in respondent's acid plant and is not manufactured indigenously. Further these are not supplied as plain sheets but according to the dimensions and with necessary bolt holes for direct fitting into the combustion chamber of the acid ....
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....ted at 1995 (75) E.L.T. 6 (SC) = JT 1995 (1) S.C. 164 had held as under :- 11. But, as rightly pointed out by the CEGAT itself, the rules which govern the classification of machine-part like `Granite Press Roll' with which we are concerned, ought to be the rules contained in Note 2 of Section XVI under Chapter 84 or Chapter 85, which are already excerpted by us. 12. What, then, cannot be ignored is the requirement of the provision of Note 2 to Section XVI, that subject to Note 1 to Section XVI, Note 1 to Chapter 84 and Note 1 to Chapter 85 parts of machine (not being excepted items) are to be classified according to the rules given thereunder as (a), (b) and (c). What Note 2 to Section XVI says, in other words, is that machi....
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.... Chapters 84 and 85 (other than Nos. 84.65 and 85.28) under respective Headings, every machinery for making or finishing cellulosic pulp, paper or paper-board, requires to be classified under Heading 84.31. Then, coming to `Granite Press Roll' the imported article under consideration, being a part of machine of goods `Machinery for making or finishing cellulosic pulp, paper or paper-board' which is suitable for use solely or principally as machinery for finishing paper, it requires to be classified with the machine described in the Heading 84.31, as required by rule (b) to Note 2 of Section XVI, inasmuch as, Granite Press Roll is described by CEGAT itself as part of machine of paper making machinery. Therefore, `Granite Press Roll', the imp....