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TMI Blog1996 (10) TMI 234X X X X Extracts X X X X X X X X Extracts X X X X ..... e Respondents. [Order per : Shiben K. Dhar, Member (T)]. - This appeal is directed against Order-in-Appeal No. 491/89-BCH, dated 6-3-1989 passed by the Collector of Customs (Appeals). 2. The appellants imported a consignment of Adaptors, Facing Heads, Tie Rods and Micro Heads. They claimed assessment of these goods under Tariff Heading 8466.93 read with Government of India's Notification ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hout cutters it retains the description of tools for such goods. 5. We have heard both sides. In the appeal memo, the appellant's contend that these tool holders were specially designed for fitment on the CNC SIP Jig boring machines. Perusal of the catalogue also indicates that at certain places these goods have been described as tool holders. Page 4 of that catalogue, for instance, while de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oring as well as facing operations. Micro head is indicated as a specially designed tool holder for SIP Jig boring machine. Assistant Collector, however, has rejected the claim on the ground that these are parts of accessories of cutting tool and not of machine tools. 6. Considering fact that catalogue itself describes these goods as without essential components like cutters which would perf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erials. Chapter Note 2 indicates that parts of base metal of the articles of this Chapter are to be classified with articles of which they are parts, except parts separately specified as such and tool holders for hand-tools (Heading No. 84.66). Parts of general use as defined under Note 2 to Chapter XVI are in all cases excluded from the Chapter. In the light of this, for the sake of clarity to ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d goods are parts and accessories suitable for use solely or principally with the jig boring machines. In fact, it was contented before us that these are specially designed for use on such type of machines. Jig boring machine is classifiable under Heading 84.59 and there, in fact, is no serious challenge from ld. DR to this classification. 8. In this view of the matter, therefore, these tool ..... X X X X Extracts X X X X X X X X Extracts X X X X
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