9911796707
TMI Blog1986 (2) TMI 187X X X X Extracts X X X X X X X X Extracts X X X X ..... therefore, disposed of by this common order. 3. The appellant imported, in several consignments goods described as diamond compax . According to the manufacturer s literature produced before the lower authorities, the goods are composed of individual crystals of man-made diamond bonded to a tungsten carbide substrate. It appears that the compax" tool blanks thus obtained are further fabricated by brazing their carbide portion to steel tool blanks or indexable (?) types of inserts. The shapping of the blank to the desired configuration is done with diamond wheels and a rigid grinding machine. 4. In a few of the cases, the proceedings were initiated by demand notices issued by the authorities. In others, the appellant filed refund ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has been compacted on to a tungsten carbide substrate. The resultant article is, in fact, described as (diamond dressing tool) blanks for tool tips. It has thus lost the character of being merely synthetic diamond powder. Heading 71.04 reads Dust and powder of natural or synthetic precious or semi-precious stones . This heading, therefore, does not seem appropriate. 10. The Assistant Collector had classified the goods under Heading 71.12/15 which reads as follows : Jewellery, goldsmiths and silversmiths wares and other articles, of precious metal or rolled precious metal, and parts thereof; articles consisting of, or incorporating, pearls, precious or semi-precious stones (natural, synthetic or reconstructed). Evidently, the impor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... abrasive goods falling within Chapter 68 or 82, containing dust or powder of precious or semi-precious stones (natural or synthetic) : goods of Chapter 82 with a working part of precious or semi-precious stones (natural, synthetic or reconstructed) on a support of base metal; machinery, mechanical appliances and electrical goods, and parts thereof, falling within Section XVI, not being such articles wholly of precious or semi-precious stones (natural, synthetic or reconstructed). We have, therefore, to consider whether the subject goods fall under Chapter 68 or 82. If they do, they would go out of the purview of the Chapter 71 because of the above exclusion clause. Of the two, Chapter 82 can straightaway be ruled out for, among other thi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es and wheels. Sub-heading (2) may, therefore, be ruled out. The Appellate Collector has not, as pointed out by the appellant, given any reason in support of his conclusion that the goods fell under sub-heading (1). Nor does a plain reading of the heading as a whole, leaving out sub-heading (1), lead to the conclusion that the goods fell under sub-heading (1). 13. The Sr. D.R. contends that by application of note 1 to Chapter 82, the present goods would get excluded from that Chapter. The relevant portion of the said note reads : ......, this Chapter covers only articles with a blade, working edge, working surface or other working part of : (a) base metal; (b) metal carbides; (c) precious or semi-precious stones, (natural, synthe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ten carbide substrate, the above sub-heading is also to be ruled out. 15. No arguments have been advanced before us whether the subject goods qualify or not for the description : machinery, mechanical appliances, ...... and parts thereof, falling within Section XVI, not being such articles wholly of precious or semi-precious stones (natural, synthetic or reconstructed) . We are not, therefore, going into the question whether the exclusion clause pertaining to such goods [see note 2(k) to Chapter 71] has any application to the present goods. 16. Since we have found that the goods could be classified with the aid of headings, sub-headings, section notes and chapter notes, there is no necessity to turn to the Rules of Interpretation ..... X X X X Extracts X X X X X X X X Extracts X X X X
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