1999 (2) TMI 224

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.... The appellants imported industrial razor blades claiming classification under Heading 8208.90. The Assistant Collector on examination of the catalogue of the goods and also on securing expert opinion arrived at the conclusion that the blades were for use in shaving razors. He reclassified the goods under Heading 8212. He further held that the goods were consumer goods the import of which was no....

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....end-use bond and shall furnish a certificate from the Asstt. Collector that the blades have been used as industrial blades, in textile machinery by the manufacturer to whom these blades have been sold or are to be sold." Hence the present appeal. 2. Shri R. Parthasarathy, Advocate for the appellants, stated that the Assistant Collector had adjudicated the case on 16-4-1993. The importer had....