1997 (4) TMI 198

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..... IP4". The appellants claimed assessment of the impugned goods under CTH 8515.80 read with Notification No. 59/87-Cus., dated 1-3-1987 on the ground that the impugned goods are in the nature of capital goods required for welding of plastics and these are specifically covered under CTH 8515. 2. Arguing for the appellants, ld. Advocate submits that the impugned goods are specifically meant for welding of plastic. The goods may be capable of performing other functions that but by itself would not mean that the impugned goods basically are not for plastic goods. He ruled out classification under Heading 85.08 as tools and under Heading 8515.00 as welding machine. He also drew attention to HSN Notes. 3. Ld. DR arguing for the Re....

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....ature scale is shown with indications up to 600oC (e.g. line 3 = 300oC, line 3, 5 = 350oX, line 4, 8 = 480oC). After the required temperature has been set, it is reached in about 3 minutes and then remains constant, independent of which nozzle is fitted, independent of voltage fluctuations and independent of the chosen volume of air. All nozzles, reflectors and welding mirrors can be fitted in seconds, without change of heating element. Weight incl. 3 m cable : 950g." It further adds that Karl Leister leads the world in producing such a specialized tool. 30 years of experience in the manufacture of hot air tools made it possible to produce such a top quality tool with so many various applications. (emphasis added). It refers to various f....