1996 (7) TMI 294

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....Jha, SDR, for the Respondents. [Order 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 Head....

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.... Heading 84.61(2), and therefore the globe 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 th....

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....he light of the above discussion, we set aside the 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, ....

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....terials as the entry itself goes on to say "and other valves lined with rubber or other corrosion resisting materials". The words such as the lined with are important. In the present case while the body and bonnet are made of carbon steel, the seating surface in body is coated with Hastelloy-C, lower stem is made of Hastelloy-C, upper stem of 13% chromium steel, cone of Hastelloy-C, gland packing ....