1995 (1) TMI 177

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....ondents. [Order per : P.K. Kapoor, Member (T)]. - This is an appeal against the order dated 23-11-1989 passed by the Collector of Customs (Appeals), Madras. The appellants are manufacturers of plywood. They imported a consignment of "Peeling Knives" designed for use exclusively with wood peeling machine. The `knives' in question were declared by the appellants in the Bill of Entry as classif....

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....d 15-5-1989 rejected the refund claim on the grounds that the goods were correctly assessed under sub-heading 9806 read with Notification No. 69/87, dated 1-3-1987. Being aggrieved by the order passed by the Assistant Collector, the appellant filed an appeal before the Collector (Appeals), Madras, who by the impugned order rejected the appeal. 2. On behalf of the appellants, Shri Madhav Ra....

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....Steel Tubes Industries v. Collector of Customs, Bombay reported in 1994 (71) E.L.T. 756 in which it has been held that `interchangeable tools' useable as parts of machinery falling under Chapter 84 of Central Excise Tariff Act, 1985 were classifiable under Heading 98.06. He pleaded for the rejection of the appeal. 4. We have examined the records of the case and considered the submissions m....