9911796707
TMI Blog1987 (6) TMI 262X X X X Extracts X X X X X X X X Extracts X X X X ..... nbsp;- The following items are the products involved in this case :- Sl No. Model No. Nomenclature 1. HB 1280 Heavy Duty Electronic Drill Machine. 2. HB 1650 " " " " " 3. HDM 120 Bench " " " Drilling Machine (Combination of Sl. No. l & 7). 4. HDM 160 Bench " &emsp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... form to the Tariff description of Tariff Item 51A(ii). In regard to Items at Sl. Nos. 3, 4 & 6, he held that they are built in self-contained electric motors which are portable and could be fitted and removed by hand and they were designed to be controlled and directed by the hand during operation fitting classification under Tariff Item 51A(ii). Items 7 & 8 were not held to be dutiable. The appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e heard Shri J.N. Nigam, SDR. He cited the rulings of the Tribunal in Order No. 307/87-B1, dated 7-5-1987. (CCE, Calcutta v. B.S. Machine Tools Corpn; Calcutta). In that decision the question arose about the classification of electrically driven machines. The Tribunal after referring to Heading 84.49 of CCCN held that the portable drilling machines were hand tools assessable under Tariff Item 51A( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ls like chasers, spanners, shear blades etc. But the appellants have ignored that the classification has to be determined with reference to the wording of the Tariff Item. The Tribunal has considered the heading tools for working in the hand pneumatic or with self-contained non-electric motor. This heading in the CCCN covered such tools only for working in the hand. The expression "tools for worki ..... X X X X Extracts X X X X X X X X Extracts X X X X
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