9911796707
TMI Blog2000 (8) TMI 551X X X X Extracts X X X X X X X X Extracts X X X X ..... r : S.S. Sekhon, Member (T) (Oral)]. This matter was heard and the order was dictated by Late Shri V.K. Ashtana, Member (T) on 19-7-2000. However, due to sudden demise of Hon ble Member (T) Shri V.K. Ashtana, same could not be signed. Hence, Registry has posted the case for rehearing today. 2. Since these appeals involve a common issue, they are being considered together vide this common o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... very size and weight, be held in hand. Since the product is to be classified as a whole, therefore the exclusion clause contained in the HSN page 1289 under heading 84.67 would not be attracted in this case. He submits that only those oils gums which generate their own pressure and store the lubricant in their own body are well capable of being held in hand would be classifiable under 84.67 and n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... classification dispute would be in order. The portion of explanatory notes relied upon by the ld. Collector (Appeals) as noted above reads as follows :- The heading excludes tools which, because of their weight, size etc. obviously cannot be used in the hand as described above. It also excludes tools (whether or not portable) fitted with a base plate or other device for fixing to the wall, ben ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , which meets the chapter notes of HSN 84.24. Therefore, we find great merit in the representations of the appellants and accordingly we allow their appeals with consequential relief, if any, as per law. 10. Ld. Chartered Accountant submits that as far as the second item namely Air Receiver is concerned, the appellants do not wish to press the issue before us and they have already paid the duty ..... X X X X Extracts X X X X X X X X Extracts X X X X
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