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of <h1>Tribunal reclassifies Double Augur Blade as a tool, granting exemption under Notifications 59/87, rejects Collector's denial.</h1> <h3>MODERN INSULATORS LTD. Versus COLLECTOR OF CUSTOMS, BOMBAY</h3> MODERN INSULATORS LTD. Versus COLLECTOR OF CUSTOMS, BOMBAY - 1999 (109) E.L.T. 950 (Tribunal) The appeal was against the Order-in-Appeal passed by the Collector of Customs (Appeals), Bombay regarding the classification of Double Augur Blade. The appellants claimed classification under Heading 8208.90, but it was classified under Heading 8474.39 by the Assistant Collector. The Collector (Appeals) classified it as a tool under Heading 8208.90, denying exemption under Notification 194/92. The Tribunal ruled that once the benefit of exemption under Notification 59/87 was granted, the benefit under Notification 194/92 cannot be denied. The appeal was allowed in favor of the assessee.
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