1999 (3) TMI 182

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....ondent. [Order per : V.K. Ashtana, Member (T)]. -  This appeal is against Order- in-Appeal No. 52/99, dated 18-2-1999 passed by the Collector (Appeals) wherein product glue gun in blister packing has been classified under 84.24 upholding the Order-in-Original No. 324/98, dated 6-1-1999. 2. Heard Shri A.K. Jayaraj, learned Counsel for the appellants who submits that the correct c....

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....s this machine is not capable of being used for working on any hard surface to give shape thereto or remove certain material therefrom. He referred to page 1284 of the HSN which reads as follows : "This heading covers machine-tools for the shaping or surface-working (including cutting, forming and assembling) of wood (and materials derived from wood), cork, bone, hardened rubber, hard plastics ....

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....e product in question should be rightly classified under 8465.99 of the Customs Tariff Act for the following reasons : (a) 84.65 no doubt specifies machine for working wood etc. However, it also includes machines for nailing, stapling, glueing etc. of these hard materials. The only purpose for which the imported machine can be put to use is glueing of such materials like wood, plastics, gl....

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....praying from this gun. There is no inbuilt system in this gun which would force out the liquified glue either in dispersion or spray. (c) In this connection I also find that the explanatory notes to Section XVI with respect to heading 84.24 (B) dealing with spray gun and similar appliances clearly records that spray gun and similar appliances have to be attached to compressed air or steam ....