1997 (3) TMI 191

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....A.K. Agarwal, SDR, for the Respondents. [Order per : Lajja Ram, Member (T)]. -  In this appeal filed by M/s. Tata Iron and Steel Company Ltd. The classification of the following products are involved : (1) Hammers (2) Pick axes (3) Powrahs (4) Hocs (5) Mammuties (6) Shovel/spades (7) Crowbars (8) Beaters 2. About th....

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....nder 82.08 to the other tools and implements including those of a kind used in agricultural horticultural or forestry. For the hammers also the appellants have claimed classification under sub-heading 8208.10 which covers tools and implements and a kind used in agriculture. The revenue had classified the hammers under sub-heading No. 8208.80 which covered other tools and other implements as we con....