1992 (10) TMI 173

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..... This appeal arises out of an Order-in-Appeal No. Cal-Cus-2000/84, dated 10-7-1984 classifying the goods viz. steel strips for stone cutting under Tariff Heading 84.45/48 as a part of the marketable cutting machine by the Collector (Appeals). 2. The Department is the appellant before us. The respondents imported a consignment of steel strips of size 3800 mm x 180 mm x 35 mm valued at Rs. 40, .....

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..... s have been specifically mentioned under Heading 82.02 of the CCCN and accordingly are classifiable under Heading 82.01 /04 of the CTA 75. On appeal, the Collector held that :- Heading 82.02 of BTN covers Saws (non-mechanical) and blades for hand or machine saws (including toothless saw blades)." The item in question is definitely not a saw blade since as it is nothing can be cut with the s .....

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..... toothed or toothless and for toothed saw blade blanks. The item in question being neither a cutting saw/tool, nor a toothed blank cannot be classified under Heading 82.01/04 of C.T.A., 75. 3. The question, therefore, is whether the goods are classified under Heading 82.01/04 or 84.45/48. The Tariff Heading No. 82.01/04 reads as follows :- Hand tools (for example, spades, hoes, hewing tools .....

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..... , ebonite (vulcanite), hard artificial plastic materials or other hard carving materials, other than machines falling within Heading No. 84.49 or 84.50; accessories and parts suitable for use solely or principally with the above machine-tools, including work and tool-holders, self-opening dieheads, dividing heads and other appliances for machine-tools; tool holders for any type of tool or machine- .....

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..... .45/48 deals with parts of machine tools. In our view 82.01 /04 is a specific item whereas 84.45/48 is a general item. Since the description in the leaflet and in the invoice is itself a blade body for attachment to saw, it is covered by specific Heading 82.01/04 and not 84.45/48 as when there is specific entry, it precedes over the general item. For the reasons mentioned the Order of the Collecto .....

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