9911796707
TMI Blog1999 (3) TMI 182X X X X Extracts X X X X X X X X Extracts X X X X ..... This appeal is against Order- in-Appeal No. 52/99, dated 18-2-1999 passed by the Collector (Appeals) wherein product glue gun in blister packing has been classified under 84.24 upholding the Order-in-Original No. 324/98, dated 6-1-1999. 2. Heard Shri A.K. Jayaraj, learned Counsel for the appellants who submits that the correct classification of this project would be under 84.65 as a machine for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce to give shape thereto or remove certain material therefrom. He referred to page 1284 of the HSN which reads as follows : This heading covers machine-tools for the shaping or surface-working (including cutting, forming and assembling) of wood (and materials derived from wood), cork, bone, hardened rubber, hard plastics and similar hard materials (horn, corozo, mother of pearl, ivory etc.) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iff Act for the following reasons : (a) 84.65 no doubt specifies machine for working wood etc. However, it also includes machines for nailing, stapling, glueing etc. of these hard materials. The only purpose for which the imported machine can be put to use is glueing of such materials like wood, plastics, glass etc. as is clearly evident from the instructions on the blister packing which is also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed glue either in dispersion or spray. (c) In this connection I also find that the explanatory notes to Section XVI with respect to heading 84.24 (B) dealing with spray gun and similar appliances clearly records that spray gun and similar appliances have to be attached to compressed air or steam lines and also connected either directly or through a conduit with a reservoir to the material to be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s product, its use is limited only to be used as gun for applying glue on hard surface and I find that the description under Heading 8465 is more specific to this product and therefore, the product would clearly fall therein. 5. In view of the aforesaid analysis and the finding, the impugned order is set aside and the appeal is allowed with consequential relief if any as per law. - - TaxTMI ..... X X X X Extracts X X X X X X X X Extracts X X X X
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