1992 (9) TMI 192

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..... (J)]. Both appeals involve common issue namely the classification of Hydraulic Tensioner, Hydraulic Puller, Hydrostatic Driver Puller and Oleodynamic Type Winch Puller imported by the respondents herein and therefore, taken up together and disposed of by this common order. 2. The respondents herein imported one set of Hydraulic Tensioner and one set of Hydraulic Puller (subject matter of .....

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..... rasad, the learned Consultant and carefully considered their submissions. Items are required to lift conductor drums weighing approximately 1.5 tonne to the top of the transmission towers for the purpose of stringing. The machines are meant for mechanical handling of material or goods and therefore, machines are assessable under Heading 84.22 which covers lifting, handling, loading or unloading m .....

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