1996 (6) TMI 150

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..... mber (J)]. Since the above three appeals involve the common issue of classification of carbide tipped circular saw blades imported from Japan by the appellants herein who are manufacturers of tools, they are disposed of by this common order. The goods were cleared on payment of duty under Heading 82.01/04 Customs Tariff Act, 1975. Subsequently refund claims were filed seeking re-assessment o .....

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..... ing 1400 RPM power rating. Classification under Heading 82.06 which covers knives and cutting blades for machines or for mechanical appliances is also ruled out as the goods in dispute are neither of the two goods enumerated therein, but are saw blades. We are, therefore, left only with Heading 82.01/04 and the appellant s alternate claim of classification under Heading 84.45/48 covering parts a .....

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