1997 (1) TMI 174

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.... [Order per : Shiben K. Dhar, Member (T)]. -  This appeal is directed against order dated 6-3-1989 of Collector of Customs (Appeals). 2. The appellants imported a consignment of Oil Stop Valves. These were assessed to duty under CTH 8481.80. The appellants subsequently filed a refund claim claiming re-assessment under Heading 98.06 together [with] benefit of Notification 69/87-C....

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....flow of oil, when the compressor is stopped. Parts of machine if suitable for use solely or principally with a particular machine or with a number of machines falling under the same headings are to be classified with the machines of that kind. In normal course but for Note 1 to Chapter 98, the impugned goods would have been classified under Heading 8414.80 but they are to be classified now under C....

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....een correctly rejected. 5. We have heard ld. DR and perused the records of the case. HSN Notes under Chapter Heading 84.81 categorically indicate that taps, cocks, valves etc. remain in this heading even if specialised for use on a particular machine or apparatus or on a vehicle or air craft. In view of this, we do not find any merit in the plea of the appellants that because these impugne....

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....laced considerable emphasis on a technical opinion which does not indicate that the impugned valves are suction or discharge valves such as would be excluded from the scope of CTH 84.81 and would find placement under 84.14 in terms of HSN Notes. 7. In view of this, since these valves do not come under the category of valves such as are indicated in HSN Notes, and HSN Notes clearly indicate....