ORDER
P.S. Bajaj, Member (J)
1. In this appeal filed by the Revenue, the issue involved herein is regarding the availability of the benefit of Notification No. 111/88, dated 1-3-1988 in respect of the shallow pan (Ghamala/ Tasla). According to the Revenue, the product shallow pan (Ghamala/Tasla) is classifiable only under Heading No. 73.26 of the GET and as such the benefit of the above said notification is not available to the respondents. Whereas the plea taken-up by the respondents is that the product is classifiable under Heading No. 82.01 of the Tariff and they are entitled to take the benefit of the Notification No. 111/88, dated 1-3-1988. The Asstt. Collector accepted the version of the respondents herein and through Order-in-Original, dated 26-10-1990 classified the product in question under Heading No. 82.01. This order was confirmed by the Collector (Appeal’s).
2. None has appeared for the respondents, M/s. Mehta Steel Indus-tries, although the notice for hearing was sent to them. As the matter is old, we are proceeding to deal with the same after hearing Shri Satnam Singh, SDR.
3. Shri Satnam Singh, SDR, has contested the correctness of the impugned order.
4. The product in question shallow pans apparently falls under Heading No. 82.01 of the Tariff as this Heading covers not only hand tools, but also other tools of kind used in the agriculture, horticulture or forestry. The shallow pans are used in the agriculture, horticulture as well as forestry. The Asstt. Collector has rightly classified the product under this heading keeping in view the Explanatory Notes under HSN. Being an implement of a kind used in the agriculture, Heading No. 73.26 of the Tariff as contended by the SDR, is not at all attracted in this case, as the same relates only to the other articles of iron and steel, forged or stamped, but not further worked. Keeping in mind the use of the product in question, and taking into consideration the HSN Explanatory Notes, the view taken by the Asstt. Collector as well as by the Commissioner (Appeals) classifying the product (shallow pans) under Heading No. 82.01 of the Tariff cannot be said in any manner erroneous so as to call for any interference in the appeal before us.
5. In the light of the above discussion, there is no merit in this appeal and thus, the appeal of the Revenue is dismissed accordingly.
