1998(03)LCX0051
IN THE CEGAT, COURT NO. II, NEW DELHI
S/Shri Lajja Ram, Member (T) and S.S. Kang, Member (J)
DELHI ELECTRIC SUPPLY UNDERTAKING
Versus
COLLECTOR OF CUS., NEW DELHI
Final Order No. 196/98-B2, dated 24-3-1998 in Appeal No. C/1592/91-B2
CASE CITED
Delhi Electric Supply Undertaking v. Collector — Final Order No. 109/85-B, dated 29-1-1985 (Tribunal) — Distinguished [Paras 3, 6]
Advocated By : Shri T. Vishwanathan, Advocate, for the Appellant.
Shri R.S. Sangia, JDR, for the Respondent.
[Order per : S.S. Kang, Member (J)]. - Appellant filed this appeal against the Order-in-Appeal dated 28-10-1990 passed by the Collector, Customs (Appeals), New Delhi.
2. Appellant made import of `Gland Packing of Air Compressor’. Appellant claimed classification of the goods under Heading No. 84.11 of the Customs Tariff and the respondent assessed the goods under Tariff Heading 84.64 as Gasket. Appellant paid duty as per assessment thereafter, filed a refund claim. The refund claim was rejected by the respondent.
3. Learned Counsel appearing on behalf of the appellant submits that `Gland Packing’ is a part of compressor, therefore, it is to be assessed under Heading No. 84.11 of the Customs Tariff. He submits that `Gland Packings’ are part of compressor. He relied upon the decision of the Tribunal in the case of Delhi Electric Supply Undertaking v. C.C., Bombay [Final Order No. 109/85-B, dated 29-1-1985]. He therefore, prays that the appeal be allowed.
4. Heard Shri R.S. Sangia, JDR on behalf of the Revenue.
5. In this case, the issue is in respect of classification of `Gland Packing’. The Revenue assessed the goods as `Gasket’ under Tariff Heading 84.64 of the Customs Tariff and the contention of the appellant is that the goods are assessable under Heading No. 84.11 as part of air-compressor. Gland Packing is used to prevent the leakage of air from the cylinder block assembly and is fitted over the piston rod of the compressor. The goods are used as gaskets. The Tariff Heading 84.11 of Customs Tariff includes :
“Air pumps, vacuum pumps and air or gas compressors (including motor and turbo pumps and compressors, and free turbo pumps and compressors, and free-piston generators for gas turbines); fans, blowers and the like”.
6. Appellant relied upon the decision of the Tribunal in the case of Delhi Electric Supply Undertaking v. C.C., Bombay (Final Order No. 109/85-B, dated 29-1-1985]. The facts of the case relied upon by the appellant are different from the present case. In that case, the Revenue treated the goods as parts of air-compressor, therefore, the goods were assessed under Heading No. 84.11 of the Customs Tariff. In the present case, the goods were gaskets and gaskets are specifically covered under Heading No. 84.64 of the Customs Tariff.
7. Learned Collector, Customs (Appeals) in the impugned order held as under :-
“Examining the appellant’s contention, regarding classification of `Gland Packing for Air Compressor’ in this case, I observe that the appellant’s plea is that the imported goods should be classified under Heading 84.11 as parts of Air Compressor and not under Heading 84.64 as done in this case. I find that Heading 84.64 covers gaskets and similar joint, for engines, pipes, tubes and the like put up in pouches, envelops goods are used as packing material so that the gas or fluid does not leak. The appellants have also not proved in any manner that the imported items were parts of Air Compressor and they have not furnished any catalogue for the imported goods or other evidence to exclude these from Heading 84.64, and to classify them as contended by the appellant, under Heading 84.11. I observe that the appellant only furnished a write-up before the Asstt. Collector (Refund) who has rightly rejected the same, finding it to be an inadmissible evidence.”
8. As the goods are gaskets and this fact is not disputed by the appellant, we do not find any infirmity in the impugned order. The appeal is dismissed.
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Equivalent 1998 (103) ELT 265 (Tribunal)