1987 (3) TMI 354

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....R., for the Respondent. [Order per : I. J. Rao, Member (T)]. - This appeal was originally filed as a revision application before the Government of India and was statutorily transferred to the Tribunal. 2. The appellants imported 3 mortar grinders model KM-2 each-with 2 sets of porcelain mortar and pestle and 1 mortar grinder model KM-1 with 2 sets of porcelain mortar and pestle. On import....

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.... grinding bowls, the learned Appellate Collector observed that there was nothing on record to indicate that the grinding bowl was assessed separately. He thought that the appellants were Under a 'major mis-conception'. 5. We heard Shri Uma Shankar Bhar of the appellants. Shri Bhar explains that the appellants manufacture Homoeopathic medicines and are well known. The imported machines are utili....

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...., stones, ores or other mineral substances in solid form and also not for agglomerating, moulding or shaping solid mineral fuels, ceramic paste, unhardened cements, plastering materials or other mineral products in powder and paste form. With reference to Heading 84.59(2) Shri Gopinath pointed out that Heading 84.59(2) covers only those machines which are designed for the production of a commodity....

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....nd (2). We have also perused the literature including catalogue produced by the appellants. Insofar as the classification of the grinder is concerned we agree with the submissions made by Shri J. Gopinath that 84.56 does not cover them. The words used in 84.59(2) are such that the design of the machine is important for the purpose of classification. Our perusal of the catalogue shows that the impo....