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Issues: Classification of imported goods under Tariff Heading 82.01/04 or 84.45/48
In this judgment by the Appellate Tribunal CEGAT, the issue at hand is the classification of imported goods described as "Steel Strips for Stone Cutting" under Tariff Heading 82.01/04 or 84.45/48. The Department contended that the goods were saw blade bodies for attachment to diamond segments and should be classified under Heading 82.01/04, while the Collector (Appeals) classified them under 84.45/48 as parts of machine tools. The Tribunal analyzed the descriptions provided and relevant tariff headings to determine the correct classification. Analysis: The appeal arose from an Order-in-Appeal classifying steel strips for stone cutting under Tariff Heading 84.45/48 by the Collector (Appeals). The Department argued that the goods were saw blade bodies for attachment to diamond segments and should be classified under Tariff Heading 82.01/04. The Assistant Collector initially classified the goods under Heading 82.01/04 based on the description provided. However, on appeal, the Collector held that the goods did not qualify as saw blade bodies and there was an error in the interpretation of the explanatory notes, leading to a wrong classification. The Tribunal was tasked with determining the correct classification of the goods. The Tribunal noted that the Tariff Heading 82.01/04 covers blades for hand or machine saws, including toothless saw blades, while Tariff Heading 84.45/48 pertains to machine tools and their parts. The description of the goods as blade bodies for attachment to saws indicated a specific item falling under Heading 82.01/04, which takes precedence over the general item under 84.45/48. Despite the absence of the invoice and leaflet, the Tribunal relied on the nature of the goods as blade bodies for attachment to saws to classify them under Heading 82.01/04. The specific nature of the goods aligned with the criteria under Heading 82.01/04, leading the Tribunal to set aside the Collector's order and allow the Department's appeal. Therefore, the Tribunal concluded that the imported goods, described as steel strips for stone cutting, should be classified under Tariff Heading 82.01/04 as blade bodies for attachment to cutting instruments, rather than under Tariff Heading 84.45/48 for parts of machine tools. The specific description of the goods as blade bodies warranted their classification under the specific heading, overriding the general classification under machine tools. The Department's appeal was allowed, and the Collector's order was set aside based on the correct interpretation of the tariff headings and the nature of the imported goods.
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