https://www.taxtmi.com/caselaws?id=88134 Classification of a desoldering pump had to be determined by its technical characteristics, commercial understanding and the relevant tariff notes, not by personal observation alone. The product was used with soldering work on printed circuit boards to suck molten solder, and the technical opinions on record supported treatment as an accessory to soldering rather than a hand tool. On that basis, Heading 8467.00 was inapplicable, and the attempt to reclassify it from the department's earlier accepted classification was not justified. The accompanying allegations of suppression, the extended period demand, confiscation and penalty were therefore unsustainable on the facts. en-us Tue, 20 Jan 1998 00:00:00 +0530 Thu, 15 Sep 2011 12:52:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88134 Classification of a desoldering pump had to be determined by its technical characteristics, commercial understanding and the relevant tariff notes, not by personal observation alone. The product was used with soldering work on printed circuit boards to suck molten solder, and the technical opinions on record supported treatment as an accessory to soldering rather than a hand tool. On that basis, Heading 8467.00 was inapplicable, and the attempt to reclassify it from the department's earlier accepted classification was not justified. The accompanying allegations of suppression, the extended period demand, confiscation and penalty were therefore unsustainable on the facts. Case-Laws Central Excise Tue, 20 Jan 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88134