1987 (6) TMI 160

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..... . - The appellants M/s Rajasthan Udyog imported gang saw blades and segments for gang saw blades. The dispute is with reference to liability for payment of additional duty of customs under Section 3 of the Customs Tariff Act with reference to the said import. Duty had been demanded under Item 51A(iv) Central Excise Tariff. The appellants claimed that the proper classification would be under It .....

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..... el of different dimensions. The classification for the purpose of Basic Customs duty was under Heading 84.45/48. 4. The appellants relied on the Madras Collector s Trade Notice 100/74, where it had been mentioned that segmental saws wherein a number of segments of cuttings tools made of high speed steel are rivetted to a steel disc are said to be predominantly used on cold sawing machines, and t .....

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..... ades are to be fitted into the gang saw which is a machine saw. In the circumstances there can be no doubt that the sang saw blades are to be classified under Tariff Item 51A(iv) Central Excise Tariff and additional duty of customs would therefore be leviable thereon as under the said item. So far as the segments for the gang saw blades are concerned, they would be parts of the gang saw blades, ev .....

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