TMI Blog2019 (1) TMI 312X X X X Extracts X X X X X X X X Extracts X X X X ..... the switch of which is controlled by infrared beam. Similar product has been classified under Chapter Heading 8481 by US Customs Also, which follow the HSN based System of classification and the same is also applicable in India, both for Customs Tariff and Central Excise Tariff. The products of the appellant are classifiable under Chapter Heading No.8481 - appeal allowed - decided in favor of appellant. - Excise ROM Application No.50521/2018 In Appeal No.51314/2017-EX(DB) - Misc. Order No.50903/2018 - Dated:- 19-12-2018 - MR. ANIL CHOUDHARY, MEMBER (JUDICIAL) And MR. BIJAY KUMAR, MEMBER (TECHNICAL) Shri Bharat Bhushan, Advocate for the appellant. Shri R.K. Mishra, DR for the respondent. ORDER PER ANIL CHOU ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd has also not been discussed in the Final Order. 4. Ld. AR, on the other hand, resisted the application and contested that the applicant has failed to point any error in the final order of the Tribunal. 5. We find on perusal of the records and the final order, that definitely the grounds, as mentioned above, which were before this Tribunal, being interpretation of Note 7(1) Chapter 90 as well as the issue of limitation and as regards whether penalty has been correctly imposed, has not been considered in the final order. 6. The dispute in the appeal was whether the plumbing products (valves) being manufactured by the applicant/appellant are classifiable under 8481 as claimed by the appellant or under 9032 as alleged by the Revenue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or periodically measuring the actual value and hence cannot be classified under CETH No.9032. The appellant has claimed classification under CETH 8481, which reads as under:- 8481 Taps cocks, valves and similar appliances for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves 84811000 -Pressure reducing valves 84812000 -Valves for oleo hydraulic or pneumatic transmission 84813000 -Check non-return valves 84814000 -Safety or relief valves 848180 -Oth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Taps cocks, valves and similar appliances for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves 84811000 -Pressure reducing valves 84812000 -Valves for oleo hydraulic or pneumatic transmission 84813000 -Check non-return valves 84814000 -Safety or relief valves 848180 -Other appliances 10. Ld. Counsel has further urged that they have maintained proper records of their transactions and have paid the excise duty. Subsequently, Revenue on the basis of chang ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oilet facilities at such places as airports or train stations where because of the large number of users (not necessarily handicapped) with different toilet habits, certain measures must be taken to safeguard the sanitary conditions of these facilities. There are many benefits to be derived from the use of these automatic devices, including the prevention of flooding, which is a common occurrence in public toilets. We do not doubt that your devices would be of benefit to the handicapped but so would a number of modern convenience such as an automatic transmission for a car or the remote control of a television set or VCR. We conclude therefore that subheading 9817.00.96 does not apply to the automatic devices under consideration. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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