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Sundaram-clayton Ltd. Vs. Collector of Customs - Court Judgment

LegalCrystal Citation
CourtCustoms Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided On
Reported in(1983)LC966DTri(Delhi)
AppellantSundaram-clayton Ltd.
RespondentCollector of Customs
Excerpt:
.....were assessed to customs duty under heading 87.04/06 of the tariff as parts and accessories of motor vehicles. the appellants seek their re-assessment under heading 84.61(2) as parts of pressure reducing valves. the department's objection to their request is that heading 84.61 covers 'taps, cocks, valves and similar appliances for pipes, boiler shells, tanks, vats and the like, including pressure reducing valves and thermostatically controlled valves:" which means valves for use on stationary appliances and machines while the subject goods were parts of valves of motor vehicles. on careful consideration of the matter, we agree with the department's point and hold that the goods were correctly assessed under heading 87.04/06 as parts of motor vehicles. accordingly, we reject this.....
Judgment:
2. The appellants, instead of appearing personally, have sent a telegram requesting that their appeal may be decided on merits. On going through the records, we find that the appellants imported guide plates which are a part of pressure reducer valve used in the air-brake system of commercial vehicles. These were assessed to customs duty under heading 87.04/06 of the Tariff as parts and accessories of motor vehicles. The appellants seek their re-assessment under heading 84.61(2) as parts of pressure reducing valves. The Department's objection to their request is that heading 84.61 covers 'Taps, cocks, valves and similar appliances for pipes, boiler shells, tanks, vats and the like, including pressure reducing valves and thermostatically controlled valves:" which means valves for use on stationary appliances and machines while the subject goods were parts of valves of motor vehicles. On careful consideration of the matter, we agree with the Department's point and hold that the goods were correctly assessed under heading 87.04/06 as parts of motor vehicles. Accordingly, we reject this appeal.

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