TMI Blog1987 (4) TMI 303X X X X Extracts X X X X X X X X Extracts X X X X ..... rms 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 spares for fertilizer plant viz. cylinder for compressor vide Bill of Entry No. D243, dated 15-6-1980. The Revenue had assessed the same under Heading 84.11(3) of CTA 75 covering gas compressors imported for use in refrigeration equipment. The appellant had claimed for refund on the ground that goods imported are assessable under Heading 84.11(1) at the rate of 40% + 5% + C.V. Duty at the rate of 8%. The learned Assistant Collector had rejected the claim of the appellants on the ground that in terms of Note 2 to Section XVI relating to machinery and mechanical appliances etc. wher ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gen, hydrogen and carbon. He has further pleaded that the production of urea is a continuous process and for this process ammonia compressor is the first component. He has referred to Page 35 of the paper book which is the schematic sketch of ammonia compressor AGF Plant. Shri Rao states that a simple perusal of the drawing shows that the plant consists of 3 stages of cylinders - first stage cylinder, second stage cylinder and third stage cylinder. He further states that in 1979 cylinder No. 1 was imported and at the time of importation it was assessed under sub-heading (1) of Heading 84.11. He has stated that now in the matter before the Tribunal cylinder at stage No. 2 has been imported. He further states that if the entire ammonia compre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is applicable only in respect of compressors and not for spares of compressors and sub-heading (1) of Heading 84.11 is applicable only in cases where compressors are imported. He has pleaded for the acceptance of the appeal. 4. Shri J. Gopinath, Ld. SDR, who has appeared on behalf of the respondent, states that vapour is nothing but gas. He has referred to Pages 1198 and 1199, Vol. 3 of CCCN pertaining to Heading 84.15. He has also referred to Page 47 of the paper book which is the drawing of flow diagram for gas fractionating Scheme I. Shri Gopinath states that a simple perusal of the drawing shows that the item imported is refrigeration equipment and the lower authorities had correctly assessed the same under Heading 84.11(3) of CTA 75 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 65 centimetres sweeps; flameproof fans and blowers (5) pans and blowers not falling within sub-heading (4)." A simple perusal of sub-heading (3) of Heading 84.11 shows that gas compressors imported for use in the refrigeration equipment are to be assessed under sub-heading (3) at the rate of 100% and not goods elsewhere specified have to be assessed under sub-heading (1) at the rate of 40%. We have gone through the drawings and the technical write up filed by the appellant. The appellant had imported cylinder for the ammonia compressors working in the air gas fractionation plant of their fertilizer factory for the process and not as a part of refrigeration and air-conditioning machinery for commercial usage as classified and are not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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