9911796707
TMI Blog1998 (6) TMI 381X X X X Extracts X X X X X X X X Extracts X X X X ..... aj, SDR, for the Respondent. [Order per : S.L. Peeran, Member (J)]. This appeal arises from Order-in-Appeal, dated 19-9-1991 holding that the goods Punches are not entitled to the benefit of Notification No. 42/78-Customs. It has been held that the item are interchangeable tools gets classified under Heading 82.05. The Notification 42/78-Customs is applicable only for goods which are c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ine is a leather working machine falling under 84.41 CTA. The punches are not tools for hand tools, machine tools or power operated hand tools. The clicking press on which these dies are used is neither a hand toll falling under Heading 82.01/04 CTA nor a machine tool falling under Heading 84.45/48. They state that it is also not power operated hand tolls falling under 84.49 or 85.05 CTA. They sta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssion. They state that punches all sorts are specifically covered by the said notification and the intention of the Government is to allow punches used in leather industry at concessional rate. 4. Arguing for the appellants, the learned Consultant Shri Venugopalan filed 25 Bills of Entry of various importers including the present importer who have imported but subsequently the same item and ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the impugned order is not a speaking order. Both the authorities have merely held that the notification speaks of punches falling under Chapter 84 and as the item falls under Chapter 82, hence, they are not entitled for the benefit. The aspect pertaining to classification has not been looked into by both the authorities, thus it is a non-speaking order. The Supreme Court judgment in the case of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of classification of the item under Chapter 84 and give a detailed speaking order in the light of the HSN Notes and also the ITC Policy relied by the appellants. The judgment of the Jain Engineering case cited by the appellants are also to be looked into. The appellants claim that the Custom House is classifying the items under Chapter 84 in terms of the 25 Bills of Entry is also to be considere ..... X X X X Extracts X X X X X X X X Extracts X X X X
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