2000 (4) TMI 281

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....P. Singh, JDR, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. -  The issue involved in this appeal filed by General Manager, Opto Electronics Factory, is whether the grinding and polishing machine imported by them is classifiable as tools under Heading 84.60 of the first Schedule to the Customs Tariff Act and is exempted from payment of duty under Notification No. 206/76-Cu....

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....eal filed by them the Collector (Appeals) also under the impugned order dated 6-8-1991 rejected their appeal holding that exemption notification is to be strictly interpreted and what has been exempted are tools whereas the things imported are admittedly machine tools which are not tools by themselves. Learned Advocate contended that the goods in question are very precision grinding and polishing ....

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....embly and testing of guided weapons such as Jigs, Fixtures, Tools, Dies etc. and items in the form of raw materials and special material for manufacture of guided weapons and their accessories; that the tools for use in the manufacture of guided weapons are to be treated on the same broad base as raw material and their scope should not be narrowed down to Chapter 82 only; that the word 'tool' ment....

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....d the submissions of both the sides. The impugned product imported by the appellants has been classified under Heading 84.60. There is no dispute about classification of the product. Heading 84.60 of the Customs Tariff reads as under :- "Machine-tools for deburring, sharpening, grinding, honing, lapping, polishing or otherwise finishing metal, sintered metal carbides or cermets by means of grin....