TaxTMI 
TaxTMI 
1997 (3) TMI 203
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....nd-operated valve between packing lubrication assembly and packing box assembly to shut off the fluid pressure from lubricator assembly" and observed that only those types of valves could be termed as isolating valves which are hand operated and which are used between the packing lubricators assembly and packing box assembly to shut off. The Collector (Appeals) relying on the definition as above rejected the appeal. 2. The facts of the case are that the appellants imported spares for their power plant - Economiser Inlet Feed Water Stop Valve No.V-04-109 Ex S.S. Kriti Garnet and claimed classification thereof under Customs Tariff Heading No.84.61 (2). However Revenue authorities assessed the imported goods under Customs Tariff Headin....
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....refore pontentially higher than with conventional metal-seated parallel gate valves. However, the upstream seating load due to wedging is not normally high enough to achieve an upstream seat seal with metal-seated wedge gate valves." It was also argued by the Representative that to seal, here means isolating; that technically all wedge gate valves are isolating valves, as their function is always for isolation, whatever may be the application. The Representative of the company also submits as under : "It is submitted that the definition of isolating valve given in the Handbook of controlled valves edited by Mr. J.W. Hutchison, as "a hand operated valve between packing lubricator assembly and packing box assembly" and which definition was....
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....ature and it cannot be used to classify a valve. Even the packing box assembly is provided only in the bonnet of the valve (i.e. the upper component of the valve) to prevent leakages around the valve stem. Packing assemblies fare four different applications i.e. pressure seal bonnet or with Gland packings. As the packing box assembly is a part of valve bonnet,the term cannot be used to classify a valve. Classification of a valve is done what is provided at the stem of the valve. Thus, use of the valve between the packing lubricator assembly and packing box to shut off the fluid pressure from the lubricator assembly in the controlling valve, is not necessary for classifying a valve as isolating valve. (d) The finding of the Collector of C....
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....has not been defined in the Tariff therefore we go by common parlance test supported by technical literature. The appellants filed an affidavit of Shri Prem Das Satsangi, Manager of the appellants. In this affidavit the appellants submitted that the imported product described wedge gate valve is not controlled valve but is an isolating valve. We observe that in the Lyon's Encyclopedia, the gate valve has been defined as valve in which a sliding disc or gate is moved by an actuator perpendicular to the direction of flow and that they are normally used in the fully opened or fully closed position and not for throttling purposes. From the above we find that wedge gate valve is not a controlled valve. From the Valve Selection Handbook 3rd Editi....