9911796707
TMI Blog1990 (4) TMI 148X X X X Extracts X X X X X X X X Extracts X X X X ..... oner. Appeal No. 697/88 is directed against the Order-in-Original No. S/10-113/88 ACCII-A dated 15-1-1988 where items are (i) pneumatic sealer and (ii) pneumatic combination tool. Appeal Nos. 885/88, 886/88, 887/88, 888/88 and 889/88 are directed against the common Order-in-Appeal No 2755/88 BCH dated 18-7-1988 where in the Appeal Nos. 885/88 and 886/88 the items involved are pneumatic tensioner, in Appeal No. 887/88 and 889/88, the item involved is pneumatic tool and in appeal 889/88, the item involved is pneumatic sealer. 3. The appellants here on various dates, but during the policy period 1985-88, imported amongst others, the aforesaid items and sought clearance as items falling within OGL, by virtue of Entry No. 549 (10) of List 8 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pneumatic tools of the same type. He also submitted that even Collector (Appeals) has classified the items in question as falling within TI 8467, which deals with tools and not the machine. In his submission, therefore, the findings arrived at by authorities below should be set aside and import may be allowed under OGL. 6. Heard Shri K.M. Mondal, the learned SDR, who supported the findings of the authorities below. 7. Reading the Order-in-appeal, passed by the Collector of Customs (Appeals) he has classified the items under consideration, as pneumatically operated hand tools, falling under Heading 8467.19 of the Customs Tariff Act, and has also held that the classification under Heading 8422.10 given by the Department, was not correct. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Hand Tools, which include pneumaticlly operated tools, classifiable under T.I. 8467.19 are importable under OGL unless they are specifically listed in Appendix 3 Part A Entry No. 590 in Appendix 3 Part A deals with tools. In 27 items listed therein, the items imported by the appellants are not included. When there is no specific inclusion the inference that can be drawn is that they are importable under OGL vide entry 549 (10) of list 8 of Appendix 6. 10. Under the circumstances, the items imported are nothing but the tools, which instead of manual force, are operated on pneumatic force and they are not excluded from Entry 549 (10) of list 8 of Appendix 6 of Policy AM 1985-88 and import thereof is permissible without any specific lice ..... X X X X Extracts X X X X X X X X Extracts X X X X
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