1997 (9) TMI 297

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..... ice President]. This appeal is filed by the department seeking the classification of the goods under T.H. 84.67 which carries the description Tools for working in the hand, pneumatic or with self-contained non-electric motor . The ld. lower appellate authority has held the goods to be classifiable under 84.14 which carries the description Air or Vacuum pumps, air or other gas compressors . .....

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..... ity has assessed the goods as a compressor holding that the principal function is that of the compressor. We observe that the principal function has to be read as the function which a particular unit is designed for and the function here is that of inflating the tyre or for high pressure greasing. In that view of the matter, the ld. lower authority was in error in having assessed the goods under T .....

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