2002 (1) TMI 570

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....achandran, DR, for the Respondent. [Order per : S.L. Peeran, Member (J) (Oral)]. -  This appeal arises from OIA No. 21/93 (CBE) dated 21-1-93 passed by the Commissioner (Appeals), Trichy classifying Grease pumps and oil pumps under Chapter Heading 8467 as against the claim of the party under Heading 8424 of the CETA '85. 2. Ld. Chartered Accountant Shri G. Suresh submits that in....

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.... "8. We have carefully considered these rival submissions and records of the case, in particular, we find that Chapter 84 is aligned to SCN, 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....

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....g gun can be held in hand, it cannot be said that the entire system can be classified under 84.67 which deals with only in hand guns. The equipment is undisputedly having a tank to hold and an integral pump, which meets the chapter notes of HSN 84.24. Therefore, we find great merit in the representations of the appellants and accordingly we allow their appeals with consequential relief, if any, as....