9911796707
TMI Blog1987 (5) TMI 259X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellants claimed classification of the goods Heading No. 71.02(3) of the First Schedule to the Customs Tariff Act, 1975 with the benefit of exemption Notification No.l31-Cus., dated 1.7.1977. The claim was rejected by the Assistant Collector by his order dated 22.9.1982 in which he ruled the classification to be under Heading No. 68.01/16(1). He thus directed the assessment of the goods under Heading 68.01/16(1) at 100% ad valorem plus 30% ad valorem plus 8% ad valorem as additional duty equivalent to the excise duty leviable under Item No. 68 of the Central Excise Tariff Schedule. In appeal, the Assistant Collector's order was confirmed by the Collector of Customs (Appeals), Bombay by his Order dated 15.2.1983, which is now under chal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ongly bonded to each other by a high pressure, high temperature process that creates a dense polycrystalline diamond. We do not find anything in the literature to support the view that the subject goods are agglomerated diamond abrasives. What is excluded from Chapter 71 by statutory Note 2(k) to that Chapter (on which reliance has been placed by the lower authorities) insofar as it is relevant are abrasive goods falling within Chapter 68 or 82, containing dust or powder of precious or semi-precious stones (natural or synthetic). (The present goods are not dust or powder. Nor are they abrasive goods containing dust or powder. They are diamond pieces). Nor are the goods mounted on a support of base metal. Thus, Note 2(k) has no application t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Custom House have noted (refer the Asstt. Collector's order), the diamond pieces are "preshaped" ("made of synthetic industrial diamond powder compressed") dresser bits. The manufacturer's literature does not indicate that the diamond pieces, after being formed, have been cut to shape and size. No evidence has either been place before us to show that they have been cut to shape and size after being ground. In fact, the indication is, as noted, that the pieces are pre-shaped and this seems to tally with the process of manufacture as set out in the manufacturer's literature, viz. that of formation under a high pressure, high temperature process. In this state of evidence, we would be inclined to consider the subject pieces as not cut ..... X X X X Extracts X X X X X X X X Extracts X X X X
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