{"id":226697,"date":"1983-08-18T00:00:00","date_gmt":"1983-08-17T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/krishna-and-co-vs-collector-of-customs-on-18-august-1983"},"modified":"2015-08-13T00:56:54","modified_gmt":"2015-08-12T19:26:54","slug":"krishna-and-co-vs-collector-of-customs-on-18-august-1983","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/krishna-and-co-vs-collector-of-customs-on-18-august-1983","title":{"rendered":"Krishna And Co. vs Collector Of Customs on 18 August, 1983"},"content":{"rendered":"
Customs, Excise and Gold Tribunal – Delhi<\/div>\n
Krishna And Co. vs Collector Of Customs on 18 August, 1983<\/div>\n
Equivalent citations: 1983 (14) ELT 2017 Tri Del<\/div>\n<\/p>\n
<\/pre>\n
ORDER<\/p>\n
 S.D. Jha,  Member (J)<\/p>\n
1. The question for decision in this appeal to the Tribunal is appropriate classification of goods claimed to be relief valves- whether they should be classified under heading 84.61(2) of CTA as claimed by the appellants or under heading 84.10(3) as done by the lower authorities.\n<\/p>\n
2.   The  appellants  by B\/E 2477\/216  imported 2 cases of spare parts of Earth moving  machinery.   In  the  invoice the  goods are described as relief valves.  At the time of clearance appellants claimed classification  under heading 84.11(1)  of C.T.A.   The authorities classified the goods under Heading 84.10(3) of CTA.   The appellants applied to the Asstt. Collector for reclassification under heading 84.61 of CTA and refund.   The Asstt. Collector  by his order No. 8\/26-A6\/827 issued on 14-9-1982 confirmed  the original classification  and rejected the claim for refund.   The order was upheld on appeal by Collector of Customs  (Appeals)  Bombay  by his order issued on 20-1-1983. Hence the present appeal.\n<\/p>\n
3.   Though in the memo of appeal  a number of grounds  were raised, during arguments Shri M.A. Rangaswamy, learned advocate for the appellants mainly urged that the goods imported by the appellants are pressure reducing valves, rightly classifiable under heading 84.61(2) of the  Customs  Tariff Act. On  behalf of the respondent Shri  M.  Chatterjee,  JDR first requested for adjournment on  the  ground that he had  not received the records from the Collector of Customs.   It was observed that earlier also  an  adjournment had been granted on the request of the respondent.   The request for adjournment was rejected.   Shri  M.  Chatterjee,  then  defended the orders passed by the lower authorities.\n<\/p>\n
4.   The learned Collector  of Customs (Appeals) Bombay has not given any clear cut findings whether  the goods in question are pressure reducing valves or not.   He has observed that valve mentioned under heading 84.61(2) are meant for pipes, boiler shells, tanks, vats and the like.  He added that the impugned goods is a plunger forming an integral part of the  machinery  and classifiable part of the parent item. The Asstt. Collector of Customs  also did not give a clear finding.  He stated that the valve is a spring loaded plunger and described its function. He then added that it is a part  of the oil  pump itself, it is neither a pipe fitting nor for containers. Hence heading 84.61 could not be applied to it.\n<\/p>\n
5.  We have carefully considered the arguments advanced by the party. We observe that the nature of the goods involved in the case is one of the fact; if the imported goods is pressure reducing valve, it would fall under item 84.61(2) and if not pressure reducing valve and is considered an integral part of the machines it would attract item 84.10 of the CTA. The  matter would have to be remanded for a de novo examination in the light of observation made in the order.\n<\/p>\n
6.   As a result the appeal is allowed.   The order under appeal is set aside and the matter remanded to the Collector of Customs (Appeals)  for a denovo decision in the light of observations made above. As the goods are still under detention, the matter should be decided as early as possible but not later than 90 days from the receipt of this order.<\/p>\n","protected":false},"excerpt":{"rendered":"
Customs, Excise and Gold Tribunal – Delhi Krishna And Co. vs Collector Of Customs on 18 August, 1983 Equivalent citations: 1983 (14) ELT 2017 Tri Del ORDER S.D. Jha, Member (J) 1. The question for decision in this appeal to the Tribunal is appropriate classification of goods claimed to be relief valves- whether they should […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[41,33],"tags":[],"class_list":["post-226697","post","type-post","status-publish","format-standard","hentry","category-customs-excise-and-gold-tribunal-delhi","category-tribunal"],"yoast_head":"\nKrishna And Co. vs Collector Of Customs on 18 August, 1983 - Free Judgements of Supreme Court & High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/krishna-and-co-vs-collector-of-customs-on-18-august-1983\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Krishna And Co. vs Collector Of Customs on 18 August, 1983 - 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