1997 (9) TMI 315

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..... Nambiar, Member (J)]. - The appeal is directed against the order of the Collector (Appeals) in Order No. C3/288/91, dated 20-12-1991. In terms of that order, he confirmed the orders passed by the Asst. Collector in classifying the impugned goods under Heading 8207. In the present appeal, the appellant has challenged the above said decision stating that they are classifiable under 8466.93 as p....

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....ns. In the impugned order, the learned Collector (Appeals) at page 2 & 3 held as follows : "According to the machine's catalogue the subject goods are mounted on a rotating shaft and whenever required they are pressed against the grinding wheel and by rotating both, the grinding wheel is 'dressed' according to the requirement. Further the 'diamond rollers' are changed according to the requireme....

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....o not acceptable since the sample produced indicate that these are composite type of tool having abrasive layer over the steel form. According to explanatory notes Heading 82.07 includes tools with a base metal working part fitted or covered with abrasive material provided these tools have cutting teeth, flutes, grooves etc. which retain their identity and function even after the application of ab....