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TMI Blog1995 (3) TMI 226X X X X Extracts X X X X X X X X Extracts X X X X ..... cted the claim of the assessee for classifying the blades to CVD under Item 68 of the CET. Therefore, both the parties are aggrieved with this order and hence the appeal and cross appeal. The Asstt. Collector in his order has held that the original assessment made at the time of import under Heading 82.01/04 is correct, as it specifically covers blades for machine saws (including toothless saw blades). He has held that the Chapter covers articles with a blade, working edge of precious, semi-precious stones on a support of base metal as per Chapter Notes. He has also held that the classification for CVD under Heading 51A of CET is also in order and it specifically covers such Industrial knives and blades for machine saws. Therefore, upholdin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nch, or on to a wall or on to another machine, and are thus usually provided with a base plate, mounting frame, stand etc. It is further stated that according to B.T.N. parts of the machine tools of Heading 84.46 above are to be classified under Heading 84.48. It is stated that the stone working machines manufactured by them are power-driven and are mounted, on the floor. On account of their weight, size and degree of force required for their use. They are to be classified under Heading 84.46 of the Customs Tariff and therefore, the Diamond Impregnated Saws being integral parts of the above machines are covered by Heading 84.48. Therefore, they state that under CET, the above machines and their parts are covered by Heading 68 and not by Hea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oms v. Manjushree Minerals Ltd. as reported in 1993 (64) E.L.T. 85, wherein it has been held that blade body for attachment to saw as per description in leaflet and invoice is classifiable under Heading 82.01/04. It has also been observed that the description in the invoice and leaflets as saw blade bodies for attachment of the Diamonds Sagments and therefore, it has been held that It means it is a body to which cutting instrument is attached. As pointed out earlier Heading 82.01/04 covers items of blades for cutting instruments whereas 84.45/48 deals with parts of machine tools. In our view 82.01/04 is a specific item wherein 84.45/48 is a general item. Since the description in the leaflet and in the invoice is itself a blade body for a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .01/04 for the purpose of customs duty, we are of the opinion that the citations referred to before us in respect of Collector of Customs v. Manjushree Minerals Ltd. and Granite (India) v. Collector of Customs, is also fully applicable to the facts of the present case. We do not find any reasons to differ from the same. The reason being that blades for hand or machine saws were specifically covered under Chapter 82.01/04 and as held in the above noted citation, Chapter 82 is more specific. The Gang Saw blades have been held to be classifiable under 82.01/04 and so also Saw Blades bodies for attachment of the Diamonds Segments. Therefore, applying the ratio, we allow the Department s appeal for classifying the item under Chapter 82.01/04 of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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