TaxTMI 
TaxTMI 
2004 (6) TMI 455
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....r the Respondent. [Order per : V.K. Agrawal, Member (T)]. - The issue involved in this appeal, filed by M/s. Graduate Agro & Mechanical Engineers, relates to classification of the products, namely, water flow controller, flanges and manifold. 2. The appellants, under their letter dated 11-5-2004, have requested to decide the appeal filed by them on merits. We, therefore, heard Shri H.C. V....
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.... goods are to be classified under that heading. On the other hand, the learned D.R. reiterated the findings as contained in the Order-in-Appeal. 3. We have considered the submissions of the learned D.R. and submissions made by the appellants in their Memorandum of Appeal. The contention of the appellants is that the impugned goods are parts of blast furnace and as such the parts of blast fur....
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....s, cocks, valves and similar appliances used on or in pipes, tanks, vats or the like to regulate the flow of fluids or in certain cases of solids. The Explanatory Notes further mention that heading includes such devices designed to regulate the pressure or flow velocity of a liquid or gas. The Explanatory Notes clearly mention that "taps, cocks, valves, etc. remain in this heading even if they are....