2000 (2) TMI 327

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... . [Order per: C.N.B. Nair, Member (T)]. - The issue involved in this appeal is the classification of crimping tools. The assessee claimed classification under Heading 82.05, which is for hand tools. The Assistant Collector approved the classification under Heading 84.67, which is for tools for working in the hand, pneumatic, hydraulic with self-contained non-electric motor. When the matter went .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... mall instrument with two handles and two grasping jaws, usually long and roughened working on a pivet used for holding small objects and cutting, bending and shaping wire." This would more be true in respect of small hand crimping tool, sample of which is shown to me in the hearing. However, the goods now in question, though they perform the same function, cannot be classified under Heading 8205 i .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ollector, it is also not in conformity with the scheme of Central Excise classification. Heading 8205 is for hand tools, 84.63 is for machine tools and 84.67 is for tools working in the hand. From this itself it would be clear that Heading 84.63 is not attracted, as the item in question is not a machine tool. He referred us in this context to Notes to Section XVI of the Explanatory Notes to HSN wh .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ar while work is in progress, and which are also designed to be controlled and directed by hand during operation. To obviate the fatigue of taking their full weight during operation they may be used with auxiliary supporting devices (e.g., tripods, jacklegs, and overhead lifting tackle). The heading excludes tools which, because their weight, size, etc., obviously cannot be used in the hand as d .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... at the item in question is not a machine tool. Therefore, its classification under Heading 84.63 cannot be correct. The item is used with hydraulic power, though it is a hand-held tool. Thus, the description under Heading 84.67 is quite appropriate for the goods. The Explanatory Notes in the HSN make it clear that Heading 84.67 is for hand-held tools. In these facts, we feel that the classificatio .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X