9911796707
TMI Blog1996 (7) TMI 291X X X X Extracts X X X X X X X X Extracts X X X X ..... upon the decision of this Tribunal in the case of Bakelite Hylam Ltd. reported in 1986 (25) E.L.T. 240 wherein this Tribunal after going through the literature, catalogue and technical write-up, by majority of decision, held that "A reading of Tariff Item 84.60 of the Customs Tariff Act, 1975 reveals that besides speaking of 'moulding boxes' for metal foundry, it takes within its abmit moulds of `other types' also in relation to certain products; inter alia of artificial plastic materials. This indicates that besides the conventional concept of moulds, such as the cavities, contours or hollows, insofar as products of ceramic pastes, cement, rubber or artificial plastic material are concerned, certain other types which perform the function o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the appeal may be allowed. 3. Shri Mohammed Ali, ld. JDR appearing for the respondents submits that the importer in the present case was not actual user but had imported the goods for the purpose of trading. He submits that the appellants in the instant case have neither produced any catalogue or technical literature to show that the goods described as press mould sheets were actually moulds or deserved classification as moulds in accordance with Chapter Note 1(n) of Chapter 73 of the then Customs Tariff. The ld. JDR submits that in the case of Bakelite Hylam Ltd. the goods were described mould press plates. He submits that in the case of Bakelite Hylam Ltd. they were actual user of the imported goods. This was one of the points de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s and press moulds plates are identical goods. We also find that examination report also shows that these goods were stainless steel press mould plates and were not stainless steel sheets. The appellants have not produced any technical literature and write-up or catalogue. Looking to the facts that the goods have been described as press mould sheets in the Bill of Entry and invoice and were found on examination to be stainless steel press mould plates, we find that these goods are akin to stainless steel press moulds and therefore we hold that the ratio of the decision of this Tribunal in the case of Bakelite Hylam Ltd. cited (supra) squarely covers the goods before us. In this view of the matter the goods in the instant case shall be class ..... X X X X Extracts X X X X X X X X Extracts X X X X
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