9911796707
TMI Blog1995 (3) TMI 208X X X X Extracts X X X X X X X X Extracts X X X X ..... he goods were classifiable under Heading 84.59(1). Being aggrieved by the order passed by the Deputy Collector, the appellants preferred an appeal before the Collector (Appeals) who confirmed the finding of the Deputy Collector on the ground that the imported Mechanical wrench, type C.M.C.2 being designed for tightening and loosening of bolts and nuts used for fitting Grouser Shoes on Track Link assemlies for Crawler Tractors, it was essentially meant for carrying out repairs and not for production of any commodity. 2. On behalf of the appellants, Shri S.K. Kohli, learned Advocate appeared before us. He referred to the manufacturers catalogue of type C.M.C.2 Mechanical wrench for Undercarriage Track Shoes and stated that the Collector (A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th sides.The question that arises for consideration in this case is whether Mechanical wrench for Crawler Tractor Undercarriage Track Shoes would be classifiable under Heading 84.59(1) of the Customs Tariff Act, 1975 as held by the Collector (Appeals) or under Heading 84.59(2) as claimed by the appellants. For the proper appreciation of the rival contentions we refer to the Tariff Heading 84.59 which is reproduced below : Machines and mechanical appliances having individual functions, not falling within any other Heading of this chapter : (1) Not elsewhere specified (2) Machines and mechanical appliances designed for the production of a commodity, machinery for treating metals, wood or similar materials, for stripping and cutting of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... om 10+2 Kg. M to 100+7 Kg. M. depending on models of Track Group assy. This required torque of different intensity cannot be provided manually and then Mechanical Track Wrench is used for this purpose. The Mechanical Track wrench is fitted on conveyor with sliding attachment so that after tightening 4 Bolts in one Grouser Shoe it moves to next Grouser Shoes and so on. For tightening the bolt by Mechanical Track Wrench, the socket attached to a [sic] is brought down with the help of a lever and is fitted on the head of the. bolt to be tightened. Nut and the end of bolt is kept static with the help of a track lever and the Track wrench is started, pressing its action, which revolves the socket in clockwise direction and tightens the bolts a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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