{"id":255283,"date":"1986-08-12T00:00:00","date_gmt":"1986-08-11T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/renutrol-private-ltd-vs-collector-of-customs-on-12-august-1986"},"modified":"2016-01-30T15:52:13","modified_gmt":"2016-01-30T10:22:13","slug":"renutrol-private-ltd-vs-collector-of-customs-on-12-august-1986","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/renutrol-private-ltd-vs-collector-of-customs-on-12-august-1986","title":{"rendered":"Renutrol Private Ltd. vs Collector Of Customs on 12 August, 1986"},"content":{"rendered":"
Customs, Excise and Gold Tribunal – Delhi<\/div>\n
Renutrol Private Ltd. vs Collector Of Customs on 12 August, 1986<\/div>\n
Equivalent citations: 1989 (43) ELT 527 Tri Del<\/div>\n

ORDER<\/p>\n

S.D. Jha, Vice-President (J)<\/p>\n

1. The question for decision in this appeal is classification for the purpose of customs of Solid Cores which are component parts of Filter Driers. While the Customs assessed it under heading 38.01\/19(1) of CTA 1975 and Item 68 of Central Excise Tariff for the purpose of additional duty, the appellants claimed re-assessment under heading 84.15(1) and in the alternative under heading 84.18(1) of CTA 1975. They do not dispute the classification under Item 68 of Central Excise Tariff for the purpose of additional duty.\n<\/p>\n

2. At the hearing of the appeal Shri N.C. Sogani, Consultant for the appellants and Shri Sundar Rajan, JDR for the respondent were heard and the record perused. At the hearing Shri Sogani relied on opinion dated 13\/15-7-1983 of Directorate General of Technical Development of Govt. of India and submitted that the goods would merit classification as claimed as component parts of airconditioning and refrigeration machinery.\n<\/p>\n

3. After examining the technical data produced with reference to the imported material it appears to us that heading 84.18(1) of Customs Tariff Act<\/a>, 1975, which is in the following words –\n<\/p>\n

“Centrifuges; filtering and purifying machinery and apparatus (other than filter fuels, milk strainers and the like), for liquids or gases:\n<\/p>\n

(1) Not elsewhere specified<\/p>\n

(2) Air filters; oil or fuel filters for internal combustion piston engines.” is more specific for the goods in question.\n<\/p>\n

4. We therefore set aside the classification done under Chapter 38 and order substitution of the aforesaid heading for the purpose of basic customs duty. Classification under Item 68 of Central Excise Tariff having not been disputed is not disturbed.\n<\/p>\n

5. The appeal is thus allowed in the foregoing terms.<\/p>\n","protected":false},"excerpt":{"rendered":"

Customs, Excise and Gold Tribunal – Delhi Renutrol Private Ltd. vs Collector Of Customs on 12 August, 1986 Equivalent citations: 1989 (43) ELT 527 Tri Del ORDER S.D. Jha, Vice-President (J) 1. The question for decision in this appeal is classification for the purpose of customs of Solid Cores which are component parts of Filter […]<\/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-255283","post","type-post","status-publish","format-standard","hentry","category-customs-excise-and-gold-tribunal-delhi","category-tribunal"],"yoast_head":"\nRenutrol Private Ltd. vs Collector Of Customs on 12 August, 1986 - 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\/renutrol-private-ltd-vs-collector-of-customs-on-12-august-1986\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Renutrol Private Ltd. vs Collector Of Customs on 12 August, 1986 - 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