1996 (7) TMI 236

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....li, JDR, for the Respondents. [Order per : J.H. Joglekar, Member (J)]. -  The appellants in this case imported knitting needles which were assessed under Heading 84.38(2) of the Customs Tariff. Later on they filed a refund claim, seeking reclassification under Heading 84.38 (1) of the Customs Tariff. The Assistant Commissioner rejected the claim which rejection was upheld by the Collect....

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....ort of a reputed authority should be given weightage. Referring to the invoice of the supplier, he stated that these indicate that needles were for use in the industrial knitting machines. Citing the judgment of the Tribunal in the case of Photophone Industries Order No.B 997 dated 25.9.1983, he argued that the manufacturers' technical literature establishes sufficiently their claim. He stated tha....

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....ecify whether the impugned needles would be used in automatic machines or in hand knitting machine. 5. As regards the certificates issued by the technical authorities, he reiterated the judgment of the Assistant Collector to the effect that no specific conclusion could be drawn, as merely because flat knitting machines are used in cottage industry, this would not make any difference for th....

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....verlooked this specific description occurring in the invoice. The Senior technical officer, Quality Marketing, Centre for Textiles of the Department of Industries has certified that hand operated machines of 10 GG and 12 GG installed in the factory would be classifiable as Double Bed and meant for industrial purpose. Even if the Collector's belief that such inputs were interchangeable with domesti....