Judgment:
1. In this appeal filed by M/s. Tata Iron and Steel Company Ltd. The classification of the following products are involved: 2. About the spade, the Collector of Central Excise (Appeals) had already decided the matter in favour of the appellants and held that they were agricultural implements.
3. In respect of the rest of the items, Ms. Amrita advocate for the appellants submitted that in respect of hammers, the matter was already covered by the Tribunal's decision in the appellants' own case in Appeal No. E/163/87-B1 Final Order No. E/55/97B, dated 18-9-1996 1997 (91) E.L.T. 211 (Tribunal). In so far as the hammers are concerned she submitted that in their own case the appeal No. E/1504/88-B1 final order dictated in open court on 5-3-1997, the Tribunal had taken a view that hammer was a general purpose item and was not covered by the description agricultural implements. We find that the exemption was available under 82.08 to the other tools and implements including those of a kind used in agricultural horticultural or forestry. For the hammers also the appellants have claimed classification under sub-heading 8208.10 which covers tools and implements and a kind used in agriculture. The revenue had classified the hammers under sub-heading No. 8208.80 which covered other tools and other implements as we consider that the hammers are general purpose item and is not of a kind used in agriculture, we consider that the view taken by the adjudicating authority and the appellate authority in so far as the hammers are concerned was correct. In so far as the other items are concerned following the Tribunal's decision in Appeal No. E/163/87-B1, the appeal filed by M/s. TISCO is allowed. This appeal is partly allowed. Ordered accordingly.