1996 (9) TMI 268

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....pondents. [Order per : Shiben K. Dhar, Member (T).] -  These appeals are directed against order in Appeal Nos. 3962/87-BCH and 3963/87-BCH of the Collector of Customs (Appeals). 2. The appellants imported one case containing NORMAC TC-75 Automatic Tap Chamfer Grinding Machine and claimed refund of Rs. 95,546.92 being the difference in customs duty charged on the toolings represe....

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....tools. These are not known in the trade or industrial world [as] tools and, therefore, cannot be classified under Custom Heading 82.05(1). They rely on the judgment rendered in the case of Collector of Central Excise v. Indian Tool Manufacturers Ltd. as reported in 1989 (43) E.L.T. 708 (Tribunal). Ld. DR states that the case is distinguishable as in that case the goods imported were blanks which w....