1996 (2) TMI 218

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.... Respondents. [Order per : G.R. Sharma, Member (T)]. In this appeal, the short issue for determination is whether the Piston rings fitting equipment imported by the appellants is classifiable under Chapter Heading 84.59(1) as held by the department or under Heading 84.49 as claimed by the importer. 2. Ms. Sonu Bhatnagar, learned Advocate appearing for the appellants, submitted that t....

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....er Heading 84.59(1) but under Chapter Heading 84.59(2). She submits that this entry covers machines designed for production of a commodity. Elaborating this description, she submitted that invariably, the item imported by the appellants was a machine used in the production line and therefore, if at all Chapter Heading 84.59 is to be applicable to the imported goods, it must be 84.59(2). She theref....

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.... that the piston rings fitting equipment is a mechanical appliance and has individual function of fitting piston rings and therefore, Chapter Heading 84.59 was the proper heading for classifying the imported goods. 5. Now coming to Chapter Heading 84.59(2), the learned DR submitted that the suggestion of the appellants that if at all the imported goods qualify for classification under Chap....

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....n the invoices and the bill of entry as Piston rings fitting equipment for mounting piston rings on pistons. We find that Chapter Heading 84.49 covers tools for working in the hand, new or self contained non-electric motor. The learned DR referred to BTN Explanatory Notes as to what tools for working in the hands meant and submitted that the imported goods were not meant for working in the hand. W....