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Delhi Kanodia TIn and Drum Factory Vs. Collector of Customs - Court Judgment

LegalCrystal Citation
CourtCustoms Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided On
Reported in(1991)LC456Tri(Delhi)
AppellantDelhi Kanodia TIn and Drum Factory
RespondentCollector of Customs
Excerpt:
.....pressed before us and therefore, we are concerned only with the claim for re-assessment only of 'dies sets' imported by the appellants under the bill of entry referred to above.3. sh. s.k. chaterjee, consultant appearing for the appellants has cited the decision of this tribunal-order no. b-976/83, dated 24-10-1983 in the matter of purewall and associates ltd. v. collector of customs, bombay reported in 1984 (15) e.l.t. 490 (tribunal) bombay.according to this decision 'dies sets' have been ruled as dies sets which are not interchangeable tools would fall under heading 84.45/48 of customs tariff and not under heading 82.05 ict.4. shri k.v. kunhikrishnan, d.r. after scrutiny of relevant documents including the bill of entry, invoice etc. agrees that the goods in question are similar to.....
Judgment:
1. We have heard Sh. S.K. Chaterjee, Consultant for the appellants in support of the appeal and Sh. K. V. Kunhikrishnan, D.R. for the Department in opposition.

2. The short point for decision in this case relates to assessment of Item III of the Bill of Entry Cash No. 2591 dated 12-3-1980, namely, "Complete set of spare Dies for the Press Titan". One set tools for the machines and one set change parts for intermediate Crowns. The other claims relating to re-assessment of Valves of Pressure Valves and Relays declared as Items XIII and XVI are not pressed before us and therefore, we are concerned only with the claim for re-assessment only of 'Dies sets' imported by the appellants under the Bill of Entry referred to above.

3. Sh. S.K. Chaterjee, Consultant appearing for the appellants has cited the decision of this Tribunal-Order No. B-976/83, dated 24-10-1983 in the matter of Purewall and Associates Ltd. v. Collector of Customs, Bombay reported in 1984 (15) E.L.T. 490 (Tribunal) Bombay.

According to this decision 'Dies Sets' have been ruled as Dies sets which are not interchangeable tools would fall under heading 84.45/48 of Customs Tariff and not under heading 82.05 ICT.4. Shri K.V. Kunhikrishnan, D.R. after scrutiny of relevant documents including the Bill of Entry, Invoice etc. agrees that the goods in question are similar to the 'Dies sets' which were covered by the aforesaid order of the Tribunal. He however showed his disagreement with this order and informed that the Department would be taking resort to the appeal remedy in respect of this order.

5. We have considered the submissions made by both the parties and are of the view that the 'Dies sets' in question would be assessable under heading 84.45/48 and following the decision cited by Sh. Chaterjee we rule accordingly. The appeal is allowed in respect of this item with consequential relief to the appellants. The appeal is dismissed in respect of other items.


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