1. The captioned appeal was initially filed by the appellants before the Central Government as a Revision Application and has come on transfer to the Tribunal under the provisions of Section 131-B of the Customs Act, 1962 for disposal as if it were an appeal presented before it.
2. The simple issue arising for decision in the present appeal is the correct classification of gauge glasses for use in Boilers imported by the appellants for their Indraprastha Power Station. The Customs authorities at the Bombay Port assessed the goods to duty under Heading No. 70.21 of the First Schedule to the Customs Tariff Act, 1975 (hereinafter referred to as the Customs Tariff) as "other articles of glass". After clearance of the goods on payment of the duty assessed the appellants filed a claim for refund contending that the correct classification of the goods was under heading 84.01/02 as "Parts of Boilers" on the ground that the gauge glasses in question were specially designed for withstanding high temperature and pressure met within boilers and that the gauge glasses had no other use except as part of boilers. This contention was rejected by the lower authorities and they have come up in revision before Central Government, which proceedings have come to us on transfer under the provisions of Section 131-B of the Customs Act, 1962 for disposal as if it were an appeal presented before us.
3. The contentions in the Revision Application (Appeal) are the same as those urged before the lower authorities. The appeal was heard on 19-4-1983 when Shri J.K. Gupta, Advocate appeared on behalf of the appellants and referring to the affidavit of the Executive Engineer, DESU to the effect that the gauge glasses were imported to be used and have been used as parts of boilers and that they cannot be put to any other use, submitted that the goods in question were nothing but parts of boilers and, therefore, deserved to be classified under Heading No.84.01/02.
4. Appearing on behalf of the Respondent Shri K.V. Kunhikrishnan, JDR, contended that the Explanatory Notes to the Customs Cooperation Council Nomenclature, appearing on page 948 of Volume 2, under Heading 70.21 made it clear that industrial gauge glasses fell under the said heading. The Notes referred to read as follows:- (i) Industrial articles, such as Pots, bowls...sight holes and gauge glasses...." He also submitted that no evidence had been produced by the appellants, apart from the affidavit as to the use of the goods, regarding the special nature and design of the goods.
5. We have carefully considered the submissions of both the parties. In our view there should be no room for any doubt or dispute as to the correct classification of the goods under the Customs Tariff. Statutory Note l(c) to Chapter 84 (under which heading No. 84.01/02 falls) reads as follows :-(a) * * *(b) * * * (c) Laboratory glassware (Heading No. 70.17/18) machinery and appliances and parts thereof, of glass (Heading No. 70.20 or 70.21);(d) * * *(e) * * *" Thus even accepting the appellants' contention that the gauge glasses in question are of a special nature and can be used only with and as parts of boilers, the statutory note referred to above makes it clear that the gauge glasses would fall within heading No. 70.21. If support was needed for this conclusion-we do not think that there is really any need to look for any support-the Explanatory Notes to the CCCN under heading 70.21 referred to by the Departmental Representative clinches the issue. As such there is no merit in the appellants' contention and the appeal is rejected.