2002 (12) TMI 396

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....rder per : Gowri Shankar, Member (T)]. - The question for consideration in this appeal is the classification of the goods described as clicking dyes that the respondent manufactured. The assessee classified these goods in heading 8453.00 of the tariff. The department was of the view that they should be correctly classifiable in heading 8208.00. The Assistant Collector found that the classificati....

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....from the submissions that the assessee made and the literature that has been produced, clicking knives are used in the clicking press. After examining the sample and the process of manufacture, he has found that the clicking dyes are used in a clicking press for making footwear and is correctly classifiable in heading 8453. 4. The challenge to this finding is that heading 8453 comprises only....