1997 (9) TMI 297

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....artered Accountant, for the Respondent. [Order per : G.P. Gulati, Vice President]. - This appeal is filed by the department seeking the classification of the goods under T.H. 84.67 which carries the description "Tools for working in the hand, pneumatic or with self-contained non-electric motor". The ld. lower appellate authority has held the goods to be classifiable under 84.14 which carries....

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.... and the compressor forms one of the components in the Unit. The ld. lower authority has assessed the goods as a compressor holding that the principal function is that of the compressor. We observe that the principal function has to be read as the function which a particular unit is designed for and the function here is that of inflating the tyre or for high pressure greasing. In that view of the ....