https://www.taxtmi.com/caselaws?id=73215 The Tribunal upheld the Department's classification of the Power Chain Saw under Tariff Heading 84.49, rejecting the respondents' argument that the saw's weight, when combined with an attachment, rendered it unsuitable for hand use. The Tribunal emphasized the saw's design for hand operation and distinguished it from a previous case involving a heavy machine. Consequently, the goods were deemed correctly classifiable under Heading 84.49, allowing for the imposition of countervailing duty under Item 51 CET. en-us Fri, 07 Aug 1987 00:00:00 +0530 Mon, 30 May 2011 13:33:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73215 The Tribunal upheld the Department's classification of the Power Chain Saw under Tariff Heading 84.49, rejecting the respondents' argument that the saw's weight, when combined with an attachment, rendered it unsuitable for hand use. The Tribunal emphasized the saw's design for hand operation and distinguished it from a previous case involving a heavy machine. Consequently, the goods were deemed correctly classifiable under Heading 84.49, allowing for the imposition of countervailing duty under Item 51 CET. Case-Laws Central Excise Fri, 07 Aug 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73215