2000 (3) TMI 314

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..... al filed by the Revenue, the issue involved herein is regarding the availability of the benefit of Notification No. 111/88, dated 1-3-1988 in respect of the shallow pan (Ghamala/Tasla). According to the Revenue, the product shallow pan (Ghamala/Tasla) is classifiable only under Heading No. 73.26 of the CET and as such the benefit of the above said notification is not available to the respondents. .....

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..... under Heading No. 82.01 of the Tariff as this heading covers not only hand tools, but also other tools of kind used in the agriculture, horticulture or forestry. The shallow pans are used in the agriculture, horticulture as well as forestry. The Asstt. Collector has rightly classified the product under this heading keeping in view the Explanatory Notes under HSN. Being an implement of a kind used .....

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