1987 (6) TMI 262

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....er per : M. Santhanam, Member (J)].  - The following items are the products involved in this case :- Sl No. Model No.  Nomenclature 1. HB 1280  Heavy Duty Electronic Drill Machine. 2. HB 1650 "   "   "   "   " 3. HDM 120  Bench "  "  "  Drilling Machine (Combin....

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....1, 2 & 5 are self contained electric motor capable of and primarily designed for working in the hand and conform to the Tariff description of Tariff Item 51A(ii). In regard to Items at Sl. Nos. 3, 4 & 6, he held that they are built in self-contained electric motors which are portable and could be fitted and removed by hand and they were designed to be controlled and directed by the hand during ope....

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....and "grinding machines" and not "tools". The appellants did not appear on the date of the hearing and we have heard Shri J.N. Nigam, SDR. He cited the rulings of the Tribunal in Order No. 307/87-B1, dated 7-5-1987. (CCE, Calcutta v. B.S. Machine Tools Corpn; Calcutta). In that decision the question arose about the classification of electrically driven machines. The Tribunal after referring to Head....

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....apital items like machine tools or other industrial machines and are absolutely consumable tools and loose tools like chasers, spanners, shear blades etc. But the appellants have ignored that the classification has to be determined with reference to the wording of the Tariff Item. The Tribunal has considered the heading tools for working in the hand pneumatic or with self-contained non-electric mo....