1996 (9) TMI 268

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..... These appeals are directed against order in Appeal Nos. 3962/87-BCH and 3963/87-BCH of the Collector of Customs (Appeals). 2. The appellants imported one case containing NORMAC TC-75 Automatic Tap Chamfer Grinding Machine and claimed refund of Rs. 95,546.92 being the difference in customs duty charged on the toolings representing the difference of duty for assessment under Heading 84.45/48 whi .....

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..... annot be classified under Custom Heading 82.05(1). They rely on the judgment rendered in the case of Collector of Central Excise v. Indian Tool Manufacturers Ltd. as reported in 1989 (43) E.L.T. 708 (Tribunal). Ld. DR states that the case is distinguishable as in that case the goods imported were blanks which were not ready for use as tools. The Tribunal in that case held that tool bits which are .....

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