TMI Blog2000 (3) TMI 131X X X X Extracts X X X X X X X X Extracts X X X X ..... avel Gate Valve manufactured by M/s. Buckau Wolf India Ltd. is classifiable under Heading 84.31 of the Schedule to the Central Excise Tariff Act as claimed by the Revenue or under Heading 84.28 of the Tariff as classified by the Respondent's and confirmed by the Collector (Appeals) under the impugned order dated 30-6-1993. 2. Shri M.P. Singh, learned DR submitted that Heading 84.31 applies to pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng 84.31. He relied upon the decision in the case of respondents themselves as reported in 1997 (95) E.L.T. 118 (T) [Buckau Wolf India Ltd. v. C.C.E.] and 1997 (96) E.L.T. 172 wherein it was held that parts of loading and unloading machines are classifiable under Heading 84.31 and are not classifiable along with the machine under Heading 84.28. Finally, he referred to the decision in the case of W ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g device meant to carry out a specific and unique mechanical function of its own; that besides handling material it also prevent air leakage from opposite direction; that apart from regulating movement of material to the grinding mill it also prevents the flow of atmospheric air; that in the past impugned product has been classified under Heading 84.28 only; that due to technological necessity of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ding machinery. The learned Advocate for the respondents could not substantiate the claim that the impugned goods is a handling machinery to attract its classification under 84.28. We observe from memorandum of approval of classification list dated 17-12-1990 submitted along with cross- objection filed by the respondents that they had described Gravel Gate Valve as under :- "Like a Valve it oper ..... X X X X Extracts X X X X X X X X Extracts X X X X
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