1987 (7) TMI 414

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....i, Consultant, for the Respondent. [Order per : K. Prakash Anand, Vice-President].  - Heard Shri Vineet Kumar, SDR for the department and Shri N.C. Sogani, Consultant for the respondent. 2. We fe.l.t. that this was a matter in which it was necessary for us to see the impugned goods and the related technical literature. Accordingly, the department was asked to produce samples as well ....

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....opriate. He has classified the goods under Item 90.16(1)-CTA. The learned Consultant has emphasized the same point before us. He refers to note l(d) of Chapter 98 and submits that classification under Chapter 96 has to be ruled out. He further stresses that heading 90.16-cta would include mathematical as well as other drawing pens. 3. The learned SDR has strongly reiterated the views of the dep....

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....ding 90.16 is for drawings, marking out and mathematical calculating instruments, drafting machines, partographs, slide rules, disc calculators etc. It is hardly shown before us that the impugned goods are part of any instruments. 6. On the other hand, from the department side, it is rightly emphasized that heading 98.04-CCCN covers pen nibs, with or without nib points of any design, including ....