Eligibility of Diamond Segments for Saw Blades, for benefit of exemption - Notification Nos. 108/88-C.E., dated 1-3-1988 and 207/88-C.E., dated 1-6-1988 - Central Excise - 45/90

Eligibility of Diamond Segments for Saw Blades, for benefit of exemption - Notification Nos. 108/88-C.E., dated 1-3-1988 and 207/88-C.E., dated 1-6-1988 Circular No. 45/90 Dated 7-11-1990 [From F. No. 135/7/90-CX.4] Government of India Central Board of Excise Customs New Delhi Subject : Eligibility of Diamond Segments for Saw Blades, for benefit of exemption - Notification Nos. 108/88-C.E., dated 1-3-1988 and 207/88-C.E., dated 1-6-1988 Doubts have been expressed on the eligibility of Diamond Segments used as parts for Saw Blades to a concessional rate of duty under exemption Notification No. 108/88-C.E., dated 1-3-1988 and subsequently Notification No. 207/88-C.E., dated 1-6-1988. A view has been expressed that Diamond Segments for Circular and Frame Saw Blades are classifiable under Heading 8208 as parts of Blades and would, therefore, be eligible for concessional rate of duty on Blades under exemption Notification No. 108/88-C.E. (207/88-C.E.). 2. The matter has been examined. The goods described in the exemption notification are not saw blades for Saw of all kinds (including slitting, slotting, or toothless saw blades) falling under sub-heading 8202.00. Diamond Segments are only parts for blades and cannot be regarded as blades for the purposes of exemption Notification No. 108/88-C.E. or 207/88-C.E. Accordingly, the benefit of partial exemption under Notification No. 108/88-C.E. or 207/88-C.E. is not available on Diamond Segments for saw blades. 3. All the pending assessments should be finalised accordingly. 4. Field formations and trade may be informed suitably.