Full Judgment
They have also mentioned in their memorandum of appeal that when an article can be put to multiple usage, it is to be classified under general heading; that, however, if the essential function of the goods is covered by any specific Tariff Heading, such goods are to be classified under that heading. On the other hand, the learned D.R.reiterated the findings as contained in the Order-in-Appeal.
3. We have considered the submissions of the learned DR and submissions made by the appellants in their Memorandum of Appeal. The contention of the appellants is that the impugned goods are parts of blast furnace and as such the parts of blast furnace are classifiable under heading 84.17 of the Tariff. The principles of classification or the goods covered in Chapter 84 are specifically given in Note 2 to Section XVI of the Tariff. According to Note 2(a), parts which are goods included in any of the headings of Chapter 84, are in all cases to be classified under their respective headings. The learned Commissioner (Appeals), has given a finding that water flow drum is specifically classifiable under heading 84.81 of the Tariff and in terms of Note 2(a), it is to be classified under heading 84.81 irrespective of the fact that it is to be used specially in blast furnace falling under heading 84.17. We are in agreement with the findings of the Commissioner (Appeals) as heading 84.81, according to the Explanatory Notes of HSN, covers taps, cocks, valves and similar appliances used on or in pipes, tanks, vats or the like to regulate the flow of fluids or in certain cases of solids. The Explanatory Notes further mention that heading includes such devices designed to regulate the pressure or flow velocity of a liquid or gas. The Explanatory Notes clearly mention that "taps, cocks, valves, etc. remain in this heading even if they are specialised for use on a particular machine or apparatus or on a vehicle or aircraft." In view of the Explanatory Notes of HSN, water flow controller manufactured by the appellants is appropriately classifiable under Heading 84.81.
4. Manifold and flanges have been classified by the Revenue under heading 73.07 of the Tariff Act, as against 84.17 claimed by the appellants. As per Note l(g) to Section XVI, parts of general use of base metal are not covered under Chapters 84 and 85 of the Tariff.
Parts of general use have been defined in Note to Section XV, according to which the expression "parts of general use" means articles of heading Nos. 73.07, 73.12, 73.15, 73.17 or 73.18 and similar articles of other base metal. As the goods, covered under heading No. 73.07 have been defined as parts of general use, manifold flanges manufactured by the appellants are classifiable under heading 73.07 only in terms of Section Note l(g) to Section XVI. The appeal is, therefore, rejected.