1994 (12) TMI 293

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.... per : Lajja Ram, Member (T)]. - The issue involved in this appeal by M/s. Voltas Limited, Bombay, is about the classification of the imported motorised valves, for the purposes of levying countervailing duty (CVD). The appellants had imported Honeywell motorised valves - Part No. V-4044 B from USA. After the goods were cleared on payment of CVD under item No. 29A(3) of the Schedule to the Cent....

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....haust relief valves, thermo statically controlled valves, solenoid operated valves; valves made of corrosion-resisting material such as stainless steel, nickel, monel, incoloy, hastelloy and other valves lined with rubber or other corrosion-resisting materials; steam traps." The Assistant Collector of Customs, Bombay, held that the valves under consideration were used in air-conditioning as con....

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....to be decided on the basis of the appeal memo and written submissions. 3. It is seen from the written submissions that originally the appellants had paid excise duty under Item No. 29A of the Excise Tariff, and on the basis of the order of the Collector of Customs (Appeals), they had already got a refund of Rs. 2,89,882.10. In their submissions they are silent on the fact that they themsel....

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....rt B is connected to the coil bypass and is open when the valve is de-energised Port AB is the inlet and is open at all times. See Fig. 7. In other applications, Port B is connected to the coil and is open when the valve is de-energised. Port A is connected to the coil bypass. Refer to equipment manufacturer's instructions for proper fitting of diverting valves." 6. These valves consist of....