TMI Blog1997 (4) TMI 452X X X X Extracts X X X X X X X X Extracts X X X X ..... , Central Excise, New Delhi holding that Grease guns, oil cans and bench oilers and certain other items manufactured by the appellants, M/s. Rajeev Metal Industries, Ludhiana were classifiable under Chapter Heading 8224.00 instead of 8208.80 and pump oil cans etc. under 8413.00 instead of 8208.90 as held by the Asstt. Collector in the adjudication proceedings before him. Collector (Appeals) had also directed the re-determination of classification of certain other items, viz., pump type oil cans, lubricating hand pump oilers and pistol pump oilers. 2. M/s. Rajeev Metal Industries (hereinafter referred to as Respondents ) had filed classification lists effective from 1-3-1986 and 2-4-1986 declaring their products namely, grease guns, oil c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tober, 1986. 4. In the impugned order Collector (Appeals) held that the correct classification of grease guns, oil cans and bench oilers will be 8424.00 and not 8208.80 as held by the Asstt. Collector. As regards the classification of pump type oil cans, lubricating hand pump oilers and pistol pump oilers, he found that their claim for being classified under Heading 84.13 was not devoid of merits. However, as regards parts thereof he directed that their classification be re-determined. The Department has filed the present Appeal before us against the said order. 5. Shri M. Jayaraman, JDR argued the case for the Appellant Collector and Shri V. Lakshmikumaran, Advocate, argued for the Respondents. 6. The Department s case is that grease ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the said heading. It was argued on behalf of the Department that though the Central Excise Tariff may not be based entirely on HSN, it was not correct to treat HSN Explanatory Note as of no relevance at all. It is also contended that where Chapter headings in the Act are not explicit, there is no bar to reference being made to HSN Explanatory Notes when it is remembered that the present Central Excise Tariff is patterned on HSN. 7. Learned Advocate appearing for the Respondents on the other hand has strongly urged that the impugned order of the Collector (Appeals) had correctly held that grease guns, oil cans and bench oilers were classifiable under Chapter Heading 8424.00 as mechanical appliances (whether or not hand operated) for projec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... covers only goods with a blade, working edge, working surface or other working part. The goods in question and which were shown to us at the time of hearing by the Counsel for the Respondents did not contain any blade. Nor did the items have a working edge, working surface or a working part. The grease guns, oilers and other pump type oil cans produced before us were not devices which touched the surface of the part on which it was used. They were, unlike tools which are worked on the surface of the thing on which it is worked and are constantly in actual contact with such things, the devices shown to us were instruments for pouring or transferring fluids/grease etc. on the specified holes, crevices or other spots of various machines or app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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