2001 (10) TMI 613

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..... Member (T)]. The appellant imported goods described as chain pulley blocks 1 ton x 2.5 ton lift and paid duty at the rate applicable to heading 8483.50 of the tariff. It subsequently filed claim for refund that the goods sought to be correctly classifiable under heading 8425.14 with the benefit of partial exemption of free of duty contained in Notification 59/87. The Assistant Collector di .....

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..... rence to lift of 2.5 metres in the invoice does not establish that the chains were imported. On the last occasion, we had asked the counsel for the appellant to produce, if possible, some evidence in support of this contention that the goods described as chain pulley blocks are necessarily in the nature of hoists, pulley tackles etc. classifiable under heading 84.25 and not mere pulley blocks clas .....

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..... ed in addition, a chain, belt or other such material, it is necessary for lifting and hoisting loads. A plain reading of the tariff shows that pulley and pulley blocks by themselves are classifiable in heading 84.83. Hoists and pulley tackles are classifiable under heading 84.25. For these goods to be classifiable under this heading, the presence of chain, belt etc. is necessary. The appellant s c .....

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