1999 (3) TMI 178

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....or the Respondent. [Order 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.....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....uty to be paid at concessional 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 ....