1999 (9) TMI 203

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..... ekar, Member (T)]. The dispute in this appeal centered around the classification of a product known as nozzles which are used for spraying slurry on the working teeths of rock rolling drills bits so that the teeth would function better. The Asstt. Commissioner classified the product under Heading 8207. The Tariff Entry for which reads as under :- Interchangeable tools for hand tools, whet .....

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..... 8207. 4. We have heard Shri K.L. Ramteke, the ld. DR for the Revenue and Shri L.B. Attar, ld. Counsel for the assessee. 5. We have considered the submissions and seen the Tariff Entries. 6. Nozzle is part of an apparatus which is used in jet-projecting slurry. It is affixed to the drilling machinery by a temporary adjustment. The function of the contested goods is of projecting a stream. It .....

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