TaxTMI 
TaxTMI 
1987 (8) TMI 188
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....ith 24" Sprocket Nose Bar along with 370G IPL Owner's Manual, Spike Tool Kit, Wrench etc. and spares for the above" is to be assessed under Tariff Heading 84.45/48 or under Tariff Heading 84.49 of the CTA 1975. If it is assessable under the latter Tariff Heading 84.49, then it is the common case that countervailing duty is leviable on the goods under Tariff Item 51 of CET otherwise no countervailing is leviable on the aforesaid goods. 3. Department has held that the goods are classifiable under Tariff Heading 84.49 which reads as follows :- "Tools for working in the hand, pneumatic or with self-contained non-electric motor." It has been argued by the SDR for the Department that a perusal of the catalogue produced by the respondents ....
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....should be assessed under the Heading 84.49 and correspondingly they are liable to countervailing duty under Item 51 CET. 5. Shri B.S. Kapur, learned Consultant for the respondents has, on the other hand, contended that Power Chain Saw imported by it cannot be operated without the Chain Saw Mill attachment weight of which (5.65 kgs.) is to be further added to the weight of Power Chain Saw. From another catalogue of Lenanwens Forest King Chain Saw Mill Attachment Model 33S (one-man Mill), learned Consultant argued that the Power Chain Saw under import along with the attachment is not being worked by hand. It works automatically with the aid of in built internal combustion engine. The combined weight of. the attachment and the Power Chain Saw....
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.... has stated that a few wrong assessments should not act as an estoppel to the Department to rectify the assessments in subsequent cases. 7. We have carefully considered the pleas advanced on both sides. We are inclined to agree with the pleas made by the learned SDR. We observe that the Power Chain Saw in question has been designed for working in the hand as is apparent from the catalogue produced by the respondents themselves. The weight of the attachment cannot be added to the weight of the Power Chain Saw for the purpose of determining whether the weight of the tool is too great to rule out the possibility of its being held in hand while operating it. The attachment is merely for the purpose of specific jobs as stated in the said catalo....