TMI Blog1987 (3) TMI 303X X X X Extracts X X X X X X X X Extracts X X X X ..... o the Tribunal in terms of provisions of Section 131B of the Customs Act, 1962 to be disposed of as an appeal. 2. Briefly the facts of the case are that the appellants had imported 3-way cock. The same was assessed to duty under Heading No. 84.61(1) of CTA and had also imported potential contact assessed to duty under Heading 85.18/27(1) vide Bill of Entry No. 2583D, dated 27-11-1980 as spares for DBTF Breakers and Tap Changers. The appellants had made a claim for refund on the ground that the 3-way cock was assessable under Heading 84.61(2) at the rate of 40% + 8% CVD and potential contact was assessable under Heading 86.09 at the rate of 40% + 8% CVD. It was contended before the Assistant Collector that 3-way cock was for isolating air ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pleaded that the same is made of high conductivity copper material in hard condition and the same is used in tap changer rated for 25 KV AC used on AC Electric Locomotive of Railways. He has pleaded that though the appellants had made the claim for assessment under Heading 86.09, but the correct classification is under Heading 85.18/27(3) of CTA. He has pleaded for the acceptance of the appeal. 4. Shri J. Gopinath, the learned SDR, has pleaded that three way cock was correctly assessed under Heading 84.61(1) and it does not fall under Heading 84.61(2). He has further stated that the contact plate was correctly assessed under Heading 85.18/27(1). Shri Gopinath has referred to Note 2(e) and pleads that in terms of Note 2(e) to Section XVII ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the description of 3-way cock imported by the appellant does not tally with the description of valves in sub-heading (2) of Heading 84.61. Accordingly we hold that lower authorities were correct in holding that the 3-way cock falls under Heading 84.61(1) of the CTA. The appellant s plea in this regard is rejected. 6. For potential contact plate, the appellant had contended before the lower authorities that the same falls under Heading 84.09 and the appellants withdrew its claim for assessment under Heading 84.09 and makes a claim under Heading 85.18/27(3). Potential contact plate is rated for 25 KV. This means the same is for use in circuits of 400 volts or above. Shri Gopinath had fairly stated that the potential contact plate fall ..... X X X X Extracts X X X X X X X X Extracts X X X X
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