9911796707
TMI Blog1997 (4) TMI 198X X X X Extracts X X X X X X X X Extracts X X X X ..... under CTH 8515.80 read with Notification No. 59/87-Cus., dated 1-3-1987 on the ground that the impugned goods are in the nature of capital goods required for welding of plastics and these are specifically covered under CTH 8515. 2. Arguing for the appellants, ld. Advocate submits that the impugned goods are specifically meant for welding of plastic. The goods may be capable of performing other functions that but by itself would not mean that the impugned goods basically are not for plastic goods. He ruled out classification under Heading 85.08 as tools and under Heading 8515.00 as welding machine. He also drew attention to HSN Notes. 3. Ld. DR arguing for the Revenue submits that this is not just a plastic welding machine but basically ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 300oC, line 3, 5 = 350oX, line 4, 8 = 480oC). After the required temperature has been set, it is reached in about 3 minutes and then remains constant, independent of which nozzle is fitted, independent of voltage fluctuations and independent of the chosen volume of air. All nozzles, reflectors and welding mirrors can be fitted in seconds, without change of heating element. Weight incl. 3 m cable : 950g." It further adds that Karl Leister leads the world in producing such a specialized tool. 30 years of experience in the manufacture of hot air tools made it possible to produce such a top quality tool with so many various applications. (emphasis added). It refers to various functions as Butt welding , Speed welding , For the car enthusia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unctions though welding is one of the function. Ld. Advocate placed considerable emphasis on Section Note 3 of Section XVI to press his claim for classification under 85.15. We however, fail to understand the relevance of Section Note to the impugned goods, as the basic character of the impugned goods comes only from it being a tool. Merely because it is used with a particular nozzle for welding purposes would not make it a welding machine in terms of CTH 8515. On the other hand CTH 85.08 which requires the impugned goods to be (a) electro-mechanical tools, (b) for working in hand, (c) with self contained electric motor, is more specific to the impugned goods. The impugned goods basically are electro-mechanical tools, they are for working ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
