1996 (10) TMI 234

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....der Tariff Heading 8466.93 read with Government of India's Notification No. 69/87-Cus. Customs Authorities, however, assessed these goods as tools under Tariff Heading 8207.90. Collector of Customs (Appeals) upheld the order of lower authority. Hence, this appeal. 3. Arguing for the appellants the ld. Advocate submits that what they imported are in fact only tool holders and not tools by themselves. He draws our attention to catalogue placed in the file which indicates that these are without the cutters which actually perform the function of a tool. Without such functional component it is merely a tool holder. 4. The ld. DR submits that catalogue does not specifically indicate that these are only tool holders and, in fact, i....

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....aim on the ground that these are parts of accessories of cutting tool and not of machine tools. 6. Considering fact that catalogue itself describes these goods as without essential components like cutters which would perform the tooling function, the goods have necessarily to be held to be only as tool holders and not tools by themselves. The items imported do not by themselves perform any cutting operation without mounting specific cutting tools, and therefore, these can only be called specially designed tool holders for use on SPI - CNC Jig boring machine. In this connection, our attention was drawn to Order No. 643/86-B2 passed by Tribunal which held that cutter heads were correctly classifiable under old Tariff Heading 84.45/48 ....