1997(01)LCX0169

IN THE CEGAT, COURT NO. II, NEW DELHI

S/Shri S.L. Peeran, Member (J) and Shiben K. Dhar, Member (T)

KIRLOSKAR PNEUMATIC CO. LTD.

Versus

COLLECTOR OF CUSTOMS, BOMBAY

Final Order Nos. C/270-274/97-B, dated 27-1-1997 in Appeal Nos. 3051-55/88-B2

CASE CITED

Kirloskar Pneumatic Co. Ltd. v. Collector — 1996(12)LCX0087 Eq 1997 (090) ELT 0428 (Tribunal)                      [Para 5]

Advocated By : Shri T. Vishwanathan, Advocate, for the Appellants.

Shri K.K. Jha, S.D.R., for the Respondents.

[Order per : Shiben K. Dhar, Member (T)]. - The appellants imported various components for manufacture of Air Conditioning and Refrigeration Compressor over 7.5 H.P. The impugned goods viz. the Discharge valve, Spring Plate and Suction Valve Spring Plates were assessed to duty under heading 7320.90. The appellants claimed reassessment of spring plates under heading 8414.90. The claim was rejected by the Assistant Collector. The Collector (Appeals) upheld the order. The appellants have now come up in appeal against the impugned order.

2. Arguing for the appellants, the Learned Advocate while reiterating the grounds of appeal fairly concedes that the matter is covered against them in Tribunal’s order No. C/1738/96-B, dated 26-12-1996 [1996(12)LCX0087 Eq 1997 (090) ELT 0428 (Tribunal)] in their own case.

3. The Learned DR also submits that the Tribunal has since decided that the impugned goods are correctly classifiable under 7320.90.

4. We have heard both sides.

5. We find that similar issue came up for consideration before this Tribunal in appellants’ own case in their appeal No. 3428/88-B2. The Tribunal vide Final Order No. 1738/96-B, dated 26-12-1996 held that the impugned goods are classifiable under Tariff heading 73.20. In view of this, following the ratio of this order, we reject the appeals and uphold the impugned orders.

Equivalent 1997 (92) ELT 550 (Tribunal)