TaxTMI 
TaxTMI 
1997 (4) TMI 277
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....ocate Smt. Maithili appearing for the appellant contended before us that the definition of the safety valve is clear as admitted in the impugned order itself at para 5. She stated that it is seen from the impugned order itself that this is used as a safety measure and which bursts at a specific pressure. At such circumstances, it was pointed out that the same is to be classified under Heading 3485.90. In this connection she drew our attention to the decision of the Tribunal reported in 1995 (78) E.L.T. 211 in the case of CC, Madras v. Titanium Products. The learned Advocate placed reliance on para 3 of the judgment which reads as follows : "3. The respondent vide their letter dated 20-12-1982 had written to Assistant Collector, Ref....
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.... made of special acid and corrosion resistant alloy, according to German specification DIN 1.1571, composition of which are as under : Carbon 0.08 Mangenese 2.00 Silicon 1.0 maximum Chromium 16 to 18 Molybdenum 2 to 3 Titanium 0.5 Nickel 10 to 14 Remaining ferrous Such alloys are not made in India and hence do not attract C.V. duty. Further these discs are not supplied as plain sheets but according to dimensions and with necessary bolt holes for direct fitting into the combustion chamber of the Acid Plant. It can in no way be used for any other purpose. Hence these discs should have been assessed as spare part for the Plant and machinery and not according to material of construction. Fur....
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....ensp;   Chief Commercial Manager." The perusal of the technical details shows that the rupture disc is meant to protect the furnace from overheating and pressure; when the temperature of the furnace exceeds 1200oC the rupture disc will give away automatically thereby giving the indication that the working temperature of the plant has gone up. This rupture disc is specially fabricated to suit the explosion flap of the combustion furance is respondent's acid plant and is not manufactured indigenously. Further these are not supplied as plain sheets but according to the dimensions and with necessary bolt holes for direct fitting into the cumbustion chamber of the acid plant. Section Note 2 to Section XVI is reproduced below :-....
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..... 6 (SC) = JT 1995 (1) S.C. 164 had held as under :- 11. But, as rightly pointed out by the CEGAT itself, the rules which govern the classification of machine-part like `Granite Press Roll' with which we are concerned, out to be in the rules contained in Note 2 of Section XVI under Chapter 84 or Chapter 85, which are already excepted by us. 12.  What, then, cannot be ignored is the requirement of the provision of Note 2 to Section XVI, that subject to Note 1 to Section XVI, Note 1 to Chapter 84 and Note 1 to Chapter 85 parts of machine (not being excepted items) are to be classified according to the rules given thereunder as (a), (b) and (c). What Note 2 to Section XVI says, in other words, is that machine parts in Sec....
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....ters 84 and 85 (other than Nos. 84.65 and 85.28) under respective Heading every machinery for making or finishing cellulosic pulp, paper or paper-board, requires to be classified under Heading 84.31. Then, coming to "Granite Press Roll" the imported article under consideration, being a part of machine of goods "Machinery for making or finishing cellulosic pulp, paper or paper-board' which is suitable for use solely or principally as machinery for finishing paper, it requires to be classified with the machine described in the Heading 84.31, as required by rule (b) to Note 2 of Section XVI, inasmuch as, Granite Press Roll is described by CEGAT, itself as part of machine of paper making machinery. Therefore, "Granite Press Roll", t....