1997 (3) TMI 224

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..... K. Dhar, Member (T)]. - This appeal is directed against order-in-appeal No. 3479/88 BCH, dated 7-10-1988 of Collector of Customs (Appeals). 2. The appellants imported a consignment of Components for Hotmelt Applicator. This was assessed to duty under CTH 8465.94 as machine tools for glueing. Their appeal was rejected by Collector (Appeals) holding the impugned goods to be electrical machin .....

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..... Machines which assemble two or more parts by means of binding agents, adhesives or gummed paper. This group includes veneer splicing machines, plank glueing machines, panel forming machines, frame clamps, carcase clamps, plywood and laminating wood presses, veneering presses. This group also includes machines which spread glue on the surface of the wood". Considering that glueing machines are spe .....

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