2002 (3) TMI 855

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tary, for the Appellant. Shri Arun Chopra, DR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. -  Duty of Rs. 1.32 lakh has been demanded on the ground that a device described as drill stand, which it claimed, is intended to hold electrically operated drill, is classifiable under Heading 85.08 of the tariff, and not as a machine or mechanical appliance having individual ....