2000 (8) TMI 551

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....the Appellant. Shri S. Kannan, DR, for the Respondents. [Order per : S.S. Sekhon, Member (T) (Oral)]. - This matter was heard and the order was dictated by Late Shri V.K. Ashtana, Member (T) on 19-7-2000. However, due to sudden demise of Hon'ble Member (T) Shri V.K. Ashtana, same could not be signed. Hence, Registry has posted the case for rehearing today. 2. Since these appeals i....

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....n of the pressure in a heavy drum which is placed on the floor and it cannot, by virtue of its very size and weight, be held in hand. Since the product is to be classified as a whole, therefore the exclusion clause contained in the HSN page 1289 under heading 84.67 would not be attracted in this case. He submits that only those oils gums which generate their own pressure and store the lubricant in....

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....ular, we find that Chapter 84 is aligned to HSN and therefore recourse to HSN explanatory notes in deciding this classification dispute would be in order. The portion of explanatory notes relied upon by the ld. Collector (Appeals) as noted above reads as follows :- "The heading excludes tools which, because of their weight, size etc. obviously cannot be used in the hand as described above. It a....