https://www.taxtmi.com/caselaws?id=101168 The Appellate Tribunal CEGAT, Bangalore, classified the imported 'Hydraulic Torque Wrench' as a hand tool under Heading 8467.90 for tools for working by hand and 8467.99 for parts thereof. The Tribunal disagreed with the lower authority's classification under 8479.90, emphasizing the description in the importer's Catalogue and the practical use of the wrench. The decision underscores the importance of accurate classification under the Customs Tariff Act and the need for meticulous analysis to ensure fair treatment in customs matters. en-us Fri, 01 Feb 2002 00:00:00 +0530 Wed, 08 Feb 2012 17:52:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101168 The Appellate Tribunal CEGAT, Bangalore, classified the imported 'Hydraulic Torque Wrench' as a hand tool under Heading 8467.90 for tools for working by hand and 8467.99 for parts thereof. The Tribunal disagreed with the lower authority's classification under 8479.90, emphasizing the description in the importer's Catalogue and the practical use of the wrench. The decision underscores the importance of accurate classification under the Customs Tariff Act and the need for meticulous analysis to ensure fair treatment in customs matters. Case-Laws Customs Fri, 01 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101168