1999 (3) TMI 331

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..... er(J)]. This is a Revenue appeal against Order-in-Appeal No. C3/160/92 dated 30-6-1992 passed by Collector of Customs (Appeals), Madras holding that the imported item namely slitting saws are classifiable under sub-heading 8202.20 of the tariff and not under chapter heading 98.06. 2. Revenue is aggrieved with this order and seeks for restoration of Order-in-Original confirming demand not .....

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..... ated 1-3-1987. 4. Ld. Consultant reiterates the grounds taken-up by the importer in the matter before the Collector (Appeals) and seeks for dismissal of the appeal on those grounds. 5. On careful consideration of the submissions, we notice that the Larger Bench of the Tribunal has already gone into the issue in great detail and has held that Saws are parts of machinery falling under Chapter .....

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