2002 (2) TMI 410

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the Respondent. [Order per : S.S. Sekhon, Member (T)]. - This appeal is filed by the importer of an entity termed 'Hydraulic Torque Wrench' and declared under Heading 8467.99, but assessed under 8479.89 for the 'Hydraulic Torque Wrench' and 8479.90 for the Ratchet Head and inserts by the proper officer, who recovered duty accordingly. 2. The refund claim, filed by the importer, on t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....et head and inserts for ratchet heads have also been imported. The literature which is produced shows that the Plarad-K Hydraulic power wrench was designed for bolting in confined spaces. Its compact dimensions and low weight offer maximum performance and versatility in use. Thus handy power wrench is typically used in any situation where systems with slip on sockets are too bulky. Users appreciat....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....cordingly rejected."                        (underlining supplied) and rejected the refund claim. Hence this appeal. 4. We have heard both sides, perused the Catalogue and find - (a) As per the Catalogue produced the entity under import as "PLARAD-K, hydraulic po....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....l which cannot be used in hand as arrived at by the lower authority 'when we inspect the catalogue'. (b) We find that the model under import K-200, from the underlined portion of the Collector's order as extracted hereinabove that he is coming to a finding that 'it is a handy power wrench selected'. Then we fail to understand why the same cannot be a 'hand tool', when we find that Head Not....