https://www.taxtmi.com/caselaws?id=93404 Crimping tools used with hydraulic power were held to be classifiable as hand tools under Heading 84.67 rather than as machine tools under Heading 84.63 or hand tools under Heading 82.05. The item was found not to be a machine tool, and the Harmonised System Explanatory Notes supported classification of tools designed to be held and controlled in the hand during use, excluding goods too large or heavy for such use. On that basis, the goods answered the description of hand-held tools and Heading 84.67 applied; the Revenue's appeal was allowed. en-us Fri, 11 Feb 2000 00:00:00 +0530 Fri, 11 Nov 2011 11:15:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93404 Crimping tools used with hydraulic power were held to be classifiable as hand tools under Heading 84.67 rather than as machine tools under Heading 84.63 or hand tools under Heading 82.05. The item was found not to be a machine tool, and the Harmonised System Explanatory Notes supported classification of tools designed to be held and controlled in the hand during use, excluding goods too large or heavy for such use. On that basis, the goods answered the description of hand-held tools and Heading 84.67 applied; the Revenue's appeal was allowed. Case-Laws Central Excise Fri, 11 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93404