NGEF LTD. Vs. COMMISSIONER OF CUSTOMS, BANGALORE

JUDGEMENT

(1.) 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 Wrench was imported without its power pack and the weight was only 18.5 Kgs and use was for repeated tightening different sizes of bolt heads of heavy electrical motors by replacing the Ratchet Head and inserts as required, the item was a Hand Tool used on the shop floor for working with hand should be classified under 8467.90 and claimed the excess of duty as refund, based on Catalogue and write -ups supplied, was filed.

(3.) THE Collector (Appeals) found as follows - I have considered the submissions made. The goods imported are hydraulic power wrench, ratchet head and inserts for ratchet head. The invoice shows the goods as Plarad -K Hydraulic power wrench - Type K 200. The weight of this machine without ratchet is 18.5 Kilos. In addition, ratchet head and inserts for ratchet heads have also 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, particularly in mobile operations under rough environmental conditions. These wrenches have proven its worth in many sectors including reactor, turbine and power station construction off -shore and on shore oil production, pipeline construction etc. The literature shows that these are not tools for working in the hand. The explanatory notes at page 1289 specifically mentions which are the type of tools which will fall under Heading 8467. These cover tools designed to be held in hand during use but it excludes tools which because of their weight obviously cannot be used in hand. The Torque wrench imported, therefore, fall within this category. The Asstt. Collectors classification under Heading 8479 is correct and calls for no inference. The appeal is accordingly rejected. (underlining supplied) and rejected the refund claim. Hence this appeal.