1997 (3) TMI 191

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..... (T)]. In this appeal filed by M/s. Tata Iron and Steel Company Ltd. The classification of the following products are involved : (1) Hammers (2) Pick axes (3) Powrahs (4) Hocs (5) Mammuties (6) Shovel/spades (7) Crowbars (8) Beaters 2. About the spade, the Collector of Central Excise (Appeals) had already decided the matter in favour of the appellants and held that they wer .....

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..... o the appellants have claimed classification under sub-heading 8208.10 which covers tools and implements and a kind used in agriculture. The revenue had classified the hammers under sub-heading No. 8208.80 which covered other tools and other implements as we consider that the hammers are general purpose item and is not of a kind used in agriculture, we consider that the view taken by the adjudicat .....

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