2001 (7) TMI 554

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....e drill has the capacity to drill 13 (M.M.) holes on steel and concrete and it has a hammer action. They further contended before the authorities below : (1)     This drill has the Capacity to drill 13 (M.M.) holes on steel and concrete. (2)     This drill has a hammer action for high power drilling with a matching motor. (3)     This drill is used by professionals doing the above kind of work (i.e. Steel and Concrete). (4)     The person who uses this drill need to be trained specifically to handle the same. (5)     This drill will be made available to the professionals from the specific distribution points (like Iron and Steel Market, ....

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....ted item is very heavy and is used with electrical connection and has a hammer drive which requires an expert to use this tool. Besides, this drill is not a general-purpose drill but is used only for construction works, industrial activities and ship building. This is also evident from the catalogue and value-wise also I am quite convinced. Normally a drill of this type is not used in household. This is capital goods for carpenters and industrial workers. In fact, economically speaking, this is Intermediary Capital Goods. This position has been adequately clarified and confirmed in the policy itself. The drills of Consumer Goods Type, viz. Drills upto 10 mm have been specifically taken out and given the facility of import under SIL. This ev....

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....oner has come to that conclusion. There is no material under which he could have come to that conclusion and if there is any material if ought to have mentioned in the order itself. 4. Be that as it may Shri A. Natarajan in a very cajoling manner firmly pleads before me that the imported material cannot be handled by any house wife because it is quite heavy. I am not convinced of this argument. Heavy materials are being handled by women. In India there are lady employees in building industry who carry the goods on their head like pack of bricks with child on their waist. No doubt the instant matter it is not carrying the goods on head. But I am only mentioning this for the purpose whether lady in India can handle heavy loads. The lite....