1998 (6) TMI 381

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.... Thyagaraj, SDR, for the Respondent. [Order per : S.L. Peeran, Member (J)]. -  This appeal arises from Order-in-Appeal, dated 19-9-1991 holding that the goods "Punches' are not entitled to the benefit of Notification No. 42/78-Customs. It has been held that the item are interchangeable tools gets classified under Heading 82.05. The Notification 42/78-Customs is applicable only for goods....

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....ing on Leather. The machine is a leather working machine falling under 84.41 CTA. The punches are not tools for hand tools, machine tools or power operated hand tools. The clicking press on which these dies are used is neither a hand toll falling under Heading 82.01/04 CTA nor a machine tool falling under Heading 84.45/48. They state that it is also not power operated hand tolls falling under 84.4....

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....ightly granted the concession. They state that "punches all sorts" are specifically covered by the said notification and the intention of the Government is to allow punches used in leather industry at concessional rate. 4. Arguing for the appellants, the learned Consultant Shri Venugopalan filed 25 Bills of Entry of various importers including the present importer who have imported but sub....

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....e, we agree with the learned Consultant that the impugned order is not a speaking order. Both the authorities have merely held that the notification speaks of punches falling under Chapter 84 and as the item falls under Chapter 82, hence, they are not entitled for the benefit. The aspect pertaining to classification has not been looked into by both the authorities, thus it is a non-speaking order.....