1996 (7) TMI 294

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....r per : Jyoti Balasundaram, Member (J)]. - The appellants herein imported one consignment of Globe valves for Chlorine Services from West Germany. They also presented a detailed write-up based on which the valves were classified under Heading 84.61(1) of the Customs Tariff Act and assessed to duty accordingly. The importers claimed re-assessment under Heading 84.61(2) which was denied on the gro....

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.... valves imported by them were rightly classifiable under that heading. 3. The Ld. SDR Shri K.K. Jha reiterates the findings as contained in the orders of the authorities below. 4. On a careful consideration of the submissions of both the sides, and reading of the tariff entry, we see strong force in the contentions of the Ld. Counsel for the appellants, that valves lined with corrosion....

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.... impugned order of the Collector (Appeals), and allow the appeal. 7. [Order per : S.K. Bhatnagar, Vice-President]. - I may add for the sake of convenience of reference and making position clear that Heading No. 84.61(2) as it stood during the relevant period reads as follows:- 84.61. Taps, Cocks, Valves and similar appliances for pipes, boiler shells, tanks, vats and the like, including pre....