2000 (3) TMI 599

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....he Respondent. [Order per : P.S. Bajaj, Member (J)]. - In this appeal filed by the Revenue, the issue involved herein is regarding the availability of the benefit of Notification No. 111/88, dated 1-3-1988 in respect of the shallow pan (Ghamala/ Tasla). According to the Revenue, the product shallow pan (Ghamala/Tasla) is classifiable only under Heading No. 73.26 of the CET and as such the be....

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....tness of the impugned order. 4. The product in question shallow pans apparently falls under Heading No. 82.01 of the Tariff as this Heading covers not only hand tools, but also other tools of kind used in the agriculture, horticulture or forestry. The shallow pans are used in the agriculture, horticulture as well as forestry. The Asstt. Collector has rightly classified the product under th....