1997 (1) TMI 266

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....however, classified the same under Tariff Heading : 84.61(1). The reasoning of the Assistant Commissioner in classifying under the Sub-heading as above, is that the Tariff Heading:84.61(2) qualifies only the following types of Valves namely : (i) Valves wholly made of corrosion resistance materials; (ii) Valves lined with corrosion resistance materials. From this, he infers that Valves partially made up of corrosion resistance materials are not covered by Tariff Heading : 84.61(2). In his view, if the Valves partially made up of corrosion resistance materials were also covered under Tariff Heading : 84.61(2), then the later words after the word, 'Valves', namely "lined with corrosion resistance material" - would be redundant. ....

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....gue as indicating that "discs" and "seats" alone are made up of platnam. He has ignored the word, `valves'. In that catalogue, the following expression has been given : "VALVES AND SEATS The standard material for all our valves, discs and seats is 'Platnam' which is the most satisfactory alloy so far developed for this purpose, on account of its extremely high resistance to erosion and corrosion." Learned Consultant, Shri D.K. Saha submits that it is very clear that Valves also are made up of `Platnam'. This can only be the inner portion of the Valves, submits the learned Consultant, because the earlier para in the catalogue states that the catalogue contains particulars of standard cast iron and cast steel Stop Valves. So reading the two....