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CUSTOM EXCISE & SERVICE TAX APPELLATE TRIBUNAL, BOMBAY
MS. JYOTI BALASUNDARAM, Moheb ali m., JJ.
Commissioner of Central Excise, Aurangabad -Appellant
Versus
Motor Industries Co. Ltd. -Respondent
Final Order No. A/1040/WZB/2005/C-I Appeal No. E/4041/98-Mum., 1040 of 2005, 4041 of 1998
Decided On : 29-07-2005
Per Jyoti Balasundaram :
The Revenue challenges the order of the Commissioner of Central Excise (Appeals) upholding classification of valves for fuel injection pumps under CET sub-heading 8413.00 as parts of pumps for liquids, whether or not fitted with measuring devices, as according to them, the goods are pressure reducing valves specifically covered under CET sub-heading 8481.80.
2. We have heard both sides.
3. Heading 84.81 covers "Taps, cocks, valves and similar appliances for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves", while Heading 84.13 covers "Pumps for liquids, whether or not fitted with a measuring device ...... and parts thereof." There is no dispute that the delivery valves in question are necessary in diesel pumps to regulate diesel at very high pressure and are therefore pressure reducing valves. Therefore, Note 2 (a) to Section XVI of the Central Excise Tariff, which states that parts which are goods included in any of the headings of Chapter 84 or 85 (other than Heading 84.85 and 85.48) are in all cases to be classified in their respective headings, would lead to classification of these goods under Heading 84.81. Reliance by learned counsel for the respondents on Note 4 to Section XVI of the Tariff does not advance their case in view of the clear language of Note 2 (a) to Section XVI which we have interpreted above.
4. In the light of the above, we hold that the goods in question fall for classification under sub-heading 8481.80 as claimed by the department, set aside the impugned order and allow the appeal.
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