1983 (9) TMI 275

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..... D.R., for the Respondent. ORDER The question for decision in this appeal originally filed as Revision Application to the Government of India, is classification of Gas and Air Ratio Valves-whether they should be classified under Heading 84.61(1) of the Customs Tariff Act, 1975 or under 84.16(2) ibid. 2. The appellants by Bill of Entry No. DI-675, dated 16-12-1977 Ex-s.s. Jala Mangala inter .....

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..... the Appellate Stage, the appellants have filed an extract from the `Operating Instructions Manual' supplied by M/s. Krupp/Voest about the goods, and drawing called `CDB/R-21717 Diverse Spare Parts Stopper Rod Drayer'. 4. At the hearing of the Appeal Shri B.R. Ghosh, O.S. with Shri T.T. Sahoo, Asstt. Hqrs. CMS (Mechanical) represented the appellants. Shri M. Chatterjee, D.R. represented the r .....

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..... ow of gas and air and maintain their ratio. There is no question of these valves reducing any pressure. In the view, we take the classification made by the lower authorities is correct and calls for no interference. 8. It might be pointed out that there is a typographical error in the order passed by the Appellate Collector of Customs. In the 3rd Para of his order, he has written Heading 84. .....

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