2000 (8) TMI 396

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....  - Rs. 1,07, Duty 39,940.40/- Penalty Rs. 1,07,39,940.00/-   (2) Shri Santokh Singh, Managing Director     Penalty  2,00,000.00/-  - Rs.   2. Shri V. Lakshmikumaran, ld. Advocate, submitted that the applicants manufacture Industrial Control Valves such as Solenoid Valves, Ball Valve etc; that the valves manufactured by them find applications in water lines in industrial installation; that the applicants classified the impugned products under sub-heading 8481.80 of the Schedule to the Central Excise Tariff Act whereas the Commissioner has classified them as Expansion Valves and Solenoid Valves for refrigerating and Air-Conditioning appliances and machinery under sub....

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....re not to be termed as Expansion Valves either automatic or thermostatic. He also referred to the Board's Circular No. 6/86, dated 25-9-1986 according to which solenoid Valves are not to be classified under sub-heading 84.15, 84.18 or 84.19 of the Central Excise Tariff Act. He also referred to the certificates received from various customers, according to which these are used in Air Drying Plants, Air Handling Unit, Fire Fighting system, Water softening Plants etc. The Ld. Counsel specifically referred to the letter dated 12-10-1999 from M/s. Voltas Ltd. in which it was mentioned that the valves procured from them were used in water distribution pipe line in Air-Conditioning and Refrigeration plants. Finally the Ld. Advocate mentioned that ....