1998 (7) TMI 291

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..... ber (T)]. This appeal from the Revenue was argued by Shri D.S. Negi, ld. SDR. The respondents were not present, but requested for decision on merits. 2. The issue for decision is the classification of articles described as HSS Patta (without teeth). The assessees claimed classification under Heading 82.05 whereas the Assistant Collector classified the product under Heading 82.07. The Col .....

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..... ning, grooving, etc. are shown to fall under 82.07. Thus, if the plainers were fixed in a specific hand tool, they would have merited classification under Heading 82.05, but where admittedly, they were capable of multiple applications, their classification under 82.07 is warranted. We, therefore, allow this appeal, set aside the Collector s order and restore the classification made by the Assistan .....

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