1982 (12) TMI 207

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....al, Vice-President, Smt. S. Duggal, Member (J) and Shri K.L. Rekhi, Member (T)]. - The short point involved in this case is whether honing sticks imported by the appellants should be classified under sub-heading (1) of Heading No. 68.01/16 of the Customs Tariff Act, 1975, as done by the Department or under sub-heading (2) of the same Heading, as requested by the appellants. 2.  No one appe....

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....nes, oil stones, and hones." 4.  The impugned goods are described in the import documents as "honing sticks for the manufacture of ball and roller bearings". This description is indicative of the fact that the goods were machine-operated hones and neither side has disputed this. The appellants' only argument is that the word "hand" used in the expression, "but excluding hand polishing ston....

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....nce only hand-operated hones are excluded from sub-heading (2), the impugned goods, being machine-operated hones, continued to remain in sub-heading (2) which attracted a lower rate of duty. 5.  On behalf of the Department, Shri Chatterjee argued that what was stated in the BTN was not a part of the Customs Tariff Act, that going strictly by the wording of the Tariff, the word "hand" quali....