1992 (5) TMI 127

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....tion No. 59/87. They filed a refund claim. The Asstt. Collector of Customs (Refunds) in his order has rejected the appellants' claim that fly knives are a complete machinery and requires to be assessed under Heading 8239.10 of Customs Tariff, 1975 as machinery for making pulp. He has recorded the party's submission that the item is a part of machinery for making pulp and therefore, held that Notification No. 59/87 does not include goods falling under Chapter 82. 2. On appeal, the Collector (Appeals) has held that as per Note 1 to Chapter 98, they are appropriately classifiable under Heading 98.06 although normally, they would be classifiable under Heading 8208.90. These knives are parts of chipper i.e. these parts are necessary to carry ....

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....oltas Limited v. Collector of Customs [1991 (56) E.L.T. 569]. 5. We have carefully considered the submissions made by both the sides and have also perused the order of the lower authorities and the citation relied by the learned DR. The importer has admitted in the first instance before the assessing authority that the item imported is a part of machinery for making pulp. It is now that they are contending that it is to be considered as a tool and not as a part of machinery. This statement is not correct even by their own Write-up on Chipper knives furnished before the lower authorities. The Write-up given by the importer on Chipper knives is reproduced below - "In the Chipper house section of the pulp mill, 2 chippers are installed e....