9911796707
TMI Blog1994 (10) TMI 142X X X X Extracts X X X X X X X X Extracts X X X X ..... T.I. 62 of Central Excise Tariff. The previous practice was that the subject goods mentioned in first para of the order were being assessed under T.I. 62. The appellants filed a classification list on 5-4-1983 claiming assessment under T.I. 68. In support of their claim, that these are not tool tips they produced a letter addressed to the Asstt. Collector, Bangalore dated 22-10-1983 from Central Machine Tool Institute, Bangalore. The relevant portion of the letter reads : With reference to the above, we write to confirm that in the normal trade and commercial parlance by the term Tool Tips one means only Tips of Cutting Tools. These tips are generally brazed or mechanically clamped to the main Tool Holder bodies and do the metal removal fu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under the Heading - Tool tips. Once the items are identifiable as Tool Tips, they cannot be pushed to T.I. 68 by denying them their proper place under T.I. 62. In this connection, I also note that the opinion given by the Indian Institute of Science, Bangalore is dt. July, 16th 1975. In spite of this opinion addressed to the appellants, appellants continued to get the goods classified under T.I. 62 and it was only on 5-4-1983, that for the first time they put up the claim for assessment under T.I. 68. The other opinion given by Central Machine Tool Institute is addressed to the Asstt. Collector of Central Excise, Yeshwanthpur Division and of course is subsequent to the filing of the classification list claming classification under T.I. 68. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . M.K. Jain, the ld. SDR appeared for the respondent. In the grounds of appeal all the pleas made before the lower authorities have been repeated. In addition it has been contended that in trade and Industry the goods held to be classified in Tariff Item 62 are not known as tool tips; that they are not used or perform any function which normally is performed by tool tips; that in other parts of the country the goods were classified under Tariff Item 68; that the expression of the tool tips is not defined in the Tariff and, therefore, Trade/ commercial parlance knowledge should be followed; that the Chambers Dictionary of Science and Technology defines tool tips as :- The part of a cutting tool containing the cutting edges, if made of a m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y are blanks and therefore, are classifiable under the then Tariff Item 68. 4. Sh. M.K. Jain, the ld. SDR submitted that the lower authorities had examined every point raised before them and had taken the expert opinion also into consideration before deciding the issue. He submitted that the case was fully covered by the decision of the Tribunal in the case of Indian Tool Manufacturers, Bombay v. CCE, reported in 1984 (18) E.L.T. 527. 5. Heard the submissions made by the ld. SDR and considered the pleas advanced by the appellant in his grounds of appeal. We find that there are two competing entries namely Tariff Item 62 and Tariff Item 68. 6. Tariff Item 62 reads :- 62. Tool Tips, in any form or size, unmounted, of sintered/carbide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... can be inserted in milling tools, drills and dies. We also observe that these are used in cutting tools used for working metals or other hard materials. It has also been explained that whether these tool tips are sharpened or not or otherwise not prepared they fall within this heading. 9. From the preceding paragraph, we find that this Explanatory Note very clearly answered three contentions of the appellants. Number one contention was that tool tips are not used in equipments used for drilling, milling and dies. The contention of the appellant was that the inserts manufactured by them was used for mining equipments for core drills used in exploration of minerals and oils and Coal mines. The above notes very clearly show that inserts use ..... X X X X Extracts X X X X X X X X Extracts X X X X
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