TMI Blog1983 (8) TMI 291X X X X Extracts X X X X X X X X Extracts X X X X ..... ails) was assessed to duty under Heading 84.61(1) at 60%+15% under B/E No. D-317, dated 7-2-1979 and a claim for refund of duty was filed on 9-4-1979 on the ground that the goods were assessable under Heading 84.61(2) at 40%+5%. In support of the claim, a drawing was produced but it was stated that no catalogue was available. The Assistant Collector held that from the drawing nothing could be concluded to re-assess the goods under sub-item (2) and the write-up produced also does not specifically state how the goods could be re-classified. He, therefore, rejected the claim as inadmissible. At the appellate stage it was contended that the valves are isolating valves and should have been assessed under Heading 84.61(2) and a catalogue in Germa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nable to understand the illustrations in the catalogue. If the Chartered Engineer s Certificate was to be rejected, its veracity should have been verified independently by a reference, for instance, to the Chief Inspector of Boilers. A very elementary consideration of the basic principles on which the Soot Blower works will show that the Control Valve must necessarily be of the isolating type. The function of an Isolating Valve is to isolate one pneumatic equipment or machine from another pneumatic equipment or machine, when difference in the pressure develops in the unwanted direction or when the difference in pressure exceeds a designed level. The Valve in the Soot Blower does this exact function. The Appellate Collector has merely brushe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imported goods do not fall within this description. Heading 84.61(2) covers a number of different types of valves, including isolating valves, non-return valves, safety valves, pressure reducing valves, exhaust relief valves, thermostatically controlled valves, solenoid operated valves etc., and according to the Explanatory Notes, all valves are to be classified under Heading 84.61. Since this particular type of valve has not been specified in sub-item (2) it is correctly assessable under sub-item (1). 6. In rebuttal, Shri Jain referred to the description of Soot Removers (soot blowers) in Section XVI of the Explanatory Notes to the Brussels Nomenclature, which shows that they consist of a tube (fixed or retractable) with a number of jet ..... X X X X Extracts X X X X X X X X Extracts X X X X
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