9911796707
TMI Blog1996 (10) TMI 234X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 No. 69/87-Cus. Customs Authorities, howev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or 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 describing the Code No. 046025 as a set of boring tools ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cated 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 perform the tooling function, the goods have necessarily to be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 appreciate the issue involved we are extracting below the tw ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 holders which are specifically designed for use with jig boring ..... X X X X Extracts X X X X X X X X Extracts X X X X
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