1990 (4) TMI 148

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d under OGL are (i) Pneumatic sealer and (ii) Pneumatic Tensioner. Appeal No. 697/88 is directed against the Order-in-Original No. S/10-113/88 ACCII-A dated 15-1-1988 where items are (i) pneumatic sealer and (ii) pneumatic combination tool. Appeal Nos. 885/88, 886/88, 887/88, 888/88 and 889/88 are directed against the common Order-in-Appeal No 2755/88 BCH dated 18-7-1988 where in the Appeal Nos. 885/88 and 886/88 the items involved are pneumatic tensioner, in Appeal No. 887/88 and 889/88, the item involved is pneumatic tool and in appeal 889/88, the item involved is pneumatic sealer. 3. The appellants here on various dates, but during the policy period 1985-88, imported amongst others, the aforesaid items and sought clearance as items fa....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....device, in place of manual pressure required tote given to "non pneumatic" tools of the same type. He also submitted that even Collector (Appeals) has classified the items in question as falling within TI 8467, which deals with tools and not the machine. In his submission, therefore, the findings arrived at by authorities below should be set aside and import may be allowed under OGL. 6. Heard Shri K.M. Mondal, the learned SDR, who supported the findings of the authorities below. 7. Reading the Order-in-appeal, passed by the Collector of Customs (Appeals) he has classified the items under consideration, as pneumatically operated hand tools, falling under Heading 8467.19 of the Customs Tariff Act, and has also held that the classificati....