1999 (3) TMI 178

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....er per : G.A. Brahma Deva, Member (J)]. - This appeal arises out of and is directed against the Order-in-Appeal dated 13-1-1994 passed by the Collector of Customs (Appeals), Bombay. 2. The appellants had imported a consignment of Double Augur Blade for lower worm Section. Originally the appellants have claimed the classification of the goods under Heading 8208.90. The Assistant Collector h....

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....rate. 4. Shri S. Ramanathan, learned JDR appearing for the Revenue, countering the arguments, submitted that the classification is not in dispute. When once the item was classified as a tool under Heading 8208.90, benefit of exemption in terms of notification 59/87 cannot be extended because of the fact that notification refers to Heading 84 or 85 and not to the items falling under Heading 8....