1999 (3) TMI 178

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..... This appeal arises out of and is directed against the Order-in-Appeal dated 13-1-1994 passed by the Collector of Customs (Appeals), Bombay. 2. The appellants had imported a consignment of Double Augur Blade for lower worm Section. Originally the appellants have claimed the classification of the goods under Heading 8208.90. The Assistant Collector has classified the item under Heading 8474. .....

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..... earing for the Revenue, countering the arguments, submitted that the classification is not in dispute. When once the item was classified as a tool under Heading 8208.90, benefit of exemption in terms of notification 59/87 cannot be extended because of the fact that notification refers to Heading 84 or 85 and not to the items falling under Heading 82. 5. We have carefully considered the submissio .....

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