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TMI Blog2002 (2) TMI 410X X X X Extracts X X X X X X X X Extracts X X X X ..... S.S. Sekhon, Member (T)]. This appeal is filed by the importer of an entity termed Hydraulic Torque Wrench and declared under Heading 8467.99, but assessed under 8479.89 for the Hydraulic Torque Wrench and 8479.90 for the Ratchet Head and inserts by the proper officer, who recovered duty accordingly. 2. The refund claim, filed by the importer, on the ground that Hydraulic Torque Wrenc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... so been imported. The literature which is produced shows that the Plarad-K Hydraulic power wrench was designed for bolting in confined spaces. Its compact dimensions and low weight offer maximum performance and versatility in use. Thus handy power wrench is typically used in any situation where systems with slip on sockets are too bulky. Users appreciate the low weight and great handiness, particu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (underlining supplied) and rejected the refund claim. Hence this appeal. 4. We have heard both sides, perused the Catalogue and find - (a) As per the Catalogue produced the entity under import as PLARAD-K, hydraulic power wrench . The catalogue literature of the foreign supplier nowhere states the entity are not tools for working in the hand. This observation arrived at by the learned Coll ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of the Collector's order as extracted hereinabove that he is coming to a finding that it is a handy power wrench selected . Then we fail to understand why the same cannot be a hand tool , when we find that Head Notes of HSN for 84.67 for Tools for working by hand does not prescribe any cut off limit by weight and Hand Tools along with the tool remain classified therein as per the notes. We f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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