2002 (1) TMI 570

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..... (J) (Oral)]. This appeal arises from OIA No. 21/93 (CBE) dated 21-1-93 passed by the Commissioner (Appeals), Trichy classifying Grease pumps and oil pumps under Chapter Heading 8467 as against the claim of the party under Heading 8424 of the CETA 85. 2. Ld. Chartered Accountant Shri G. Suresh submits that in appellants case the classification in respect of this very item was considered b .....

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..... r, we find that Chapter 84 is aligned to SCN, and therefore recourse to HSN explanatory notes in deciding this 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 .....

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..... h deals with only in hand guns. The equipment is undisputedly having a tank to hold and an integral pump, 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 .....

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