TMI Blog1998 (6) TMI 162X X X X Extracts X X X X X X X X Extracts X X X X ..... This is an appeal against Order-in-Original No. 192/97 dated 10-11-1997 passed by Commissioner of Customs wherein the goods viz. Destruclip were classified under sub-heading 8205.59 of Customs Tariff Act as Hand tools. The imported goods (without cover of ITC licence) were confiscated and Redemption Fine of Rs. 1,50,000/- was offered. A penalty of Rs. 50,000/- was also imposed. The assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and needles; (e) ITC (HSN) classifies even hand tools under 90.18; and (f) even as per Rule 3(c) of Interpretative rules the goods should be classified under latter heading 9018.90 3. Heard ld. Consultant for appellants Shri T.R.S. Mani. He reiterated above grounds and submitted that whereas hand tools are normally held in the hand, this was a box which had to be placed on the table, rather ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at a time; (b) the 2 orifices are having respective diameters only to accept these and nothing else can be cut; (c) the contaminated cut ends are automatically falling into a receptacle so that the user need not touch them for risk of infection, and when the chamber is full, it can be emptied at periodic intervals; (d) that the box (housing) containing the cutting devices and receptacles is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d (d) there is a receptacle for the cut portion, to avoid infection to the user. 7. We find that applying these facts to the CTA, it is difficult to treat it as a hand-tool due to reasons at para 6(a) to (d) above. We note that being a specific end-use machine/appliance, it can only be used to destroy syringes and needles (medical equipment). Therefore, as against a general use hand-tool, whic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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