1996 (11) TMI 197

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....ide Gas Compressor. They imported certain spare parts for this compressor and claimed assessment under CTH 88.14.90 read with 98.06. Customs Authorities, however, classified these goods under 84.81.80. Their refund claim for concessional rate of duty under Notification No. 69/87 read with Notification 132/87 was rejected since goods were held to be classifiable under CTH 84.81.80 and not under Heading 84.14.90 read with 98.06. The Collector (Appeals) upheld the order and hence this appeal. 2.  Arguing  for  the  appellants,  ld. Consultant submits that the Discharge Valves and Suction Valves imported by them are specially designed for fitment into the CO2 Gas Compressor installed in the factory of the appellant. ....

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....to first examine whether the type of valves imported by the appellants would be covered under the description mentioned against 84.81. 84.81 is extracted below :   "84.81 Tapes, cocks, valves and similar appliances for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves" It is clear that these valves have to be for pipes, boiler shells, tanks, vats or the like. Admittedly, these valves have not been imported for use with pipes, boiler shells, tanks or vats. It is pointed out by the ld. Consultant that these are specially designed parts of compressors. The basic question against the background of this discussion that the authorities ought to have addressed ....

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....ed a catalogue in support of their claim. Collector (Appeals) also has not discussed whether the goods were really the type of goods which merit classification under Heading 84.81 or the goods would fall under 84.14.90 and therefore, under CTH 98.06. 5.2  We are unable to agree with the plea of the ld. Consultant that since these are specially designed for a particular machinery these should be assessed as "parts" of the machinery. HSN Notes make it clear that the valves remain classifiable under 84.81 even if specialised for use on a particular machine or apparatus. The HSN Notes (P. 1322) however also indicate that machinery parts which incorporate a complete valve, or which regulate the flow of fuid inside a machine although n....