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TMI Blog1996 (5) TMI 261X X X X Extracts X X X X X X X X Extracts X X X X ..... filed refund claim seeking reassessment under Heading No. 82.08, which was rejected on the ground that the said heading covers Knives and Cutting Blades . The Collector (Appeals) has confirmed this finding and hence importer has filed separate appeals. Thus, there are set of appeals of Revenue, seeking restoration of assessment under Heading 82.01/04, on the ground that Heading 84.45/48, is not relevant and importer had also not sought the assessment under this heading. It is also stated that the imported item `Circular Saw Blades have to be operated by machine tools and were not capable of being used as hand tools, since they had to revolve at speed of 1000 to 2000 RPM. The goods are saw blades and the blades for hand and machine saws (including toothless saw blades) are specifically covered by Description of Heading 82.01/04 itself. 4. The importers, contention in their appeal is that the imported goods are machine tools (carbide tipped circular saw blades) which are used in machine for working upon and cutting metal, wood, etc. and therefore, for its classification Chapter 82.08 would be more appropriate and specific. The goods are cutting blades for machine with or without ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The learned Consultant sought to distinguish the citations and prayed for remand of the case to establish the classification under Heading 82.06. 9. We have carefully considered the submissions and have perused the records. It is noticed that the Revenues appeals deal with Bill of Entry dated 21-2-1983 and 26-2-1983 which has been decided by order-in-original dated 20-2-1985. The original assessment was under 82.01/04 of CTA, 1975. The importer claimed for reassessment under Heading 82.06, which reads as : Knives and cutting blades, for machines or for mechanical appliances. 10. The Heading 82.01/04 of CTA, 1975 reads as : 82.01/04 Hand tools (for example, spades, hoes, hewing tools, scythes and hay knives) of a kind used in agriculture horticulture or forestry; saws (non-mechanical) and blades for hand or machine Saws (including toothless saw blades); hand tools not falling within any other heading of this chapter including glaziers diamonds, pliers, tinmen s snips, bolt croppers, perforating punches; spanners and wrenches (other than tap wrenches) files and rasps, blow lamps, anvils; vices and clamps; other than accessories for, and parts of, machine tool ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on XV are in all cases excluded from this chapter. Cutting plates for electric hair clippers and blades and heads for electric shavers are to be classified under Heading No. 82.08/15." Note 1 and 2 of Chapter 82 are relevant for reference. Note 1, inter alia states, this chapter covers only articles with a blade, working edge, working surface or other working part off : (a) base metal ; (b) metal carbides ; (c) precious or semi-precious stones (natural, synthetic or reconstructed) on a support of base metal ; or (d) abrasive materials on a support of base metal, provided that the articles have cutting teeth flutes, grooves, or the like, of base metal, which retain their identity and function after the application of the abrasive. As can be seen from these notes, it is clear that parts of general use as defined in Note 2 to Section XV are in all cases excluded from Chapter 82. It also excludes parts separately specified as such. The item in question not being a part of general use and also not being a part separately specified, hence it is not excluded from Chapter 82 of CTA, 1975. Heading 82.01/04 of CTA, 1975 inter alia deals with parts of, machine tools; portabl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... N note at Page 1104 quoted by the lower authorities pertains to Circular Saw blades . It reads as follows : (B) (2) Circular saw blades (including slitting or slotting saw blades for use on milling machines). The latter can be distinguished from milling cutters by the ratio of thickness to diameter which is less than for milling cutters, and by the toothing which is cut only on the periphery as with ordinary circular saws, whereas milling cutters often have teeth on their faces, or have concave or convex teeth. 20. The HSN note at Page 1111 under Heading 82.08-Knives and cutting blades, for machines for mechanical appliances reads : This heading applies to unmounted knives or cutting blades, rectangular, circular or of other shapes, for machines or for mechanical appliances. It does not, however, cover cutting blades or knives for the hand tools of heading 82.01 to 82.05 (e.g., plane irons). The heading includes knives or cutting blades : (1) For metal Working : (a) Blades and knives for fitting into tools for machine-tools, e.g., into reamers or milling cutters. (b) Blades for guillotine-type shears or for machine shears for cutting sheet metal, wire, bars, etc. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at it is not a knife or blade but a `circular saw . . . . It is used as a cutting appliances, hence it clearly fits in the description of sub-heading 8202.20 and not under sub-heading 8202.90 or 8206 of CTA, 1975 or 8208 of CTA, 1986. Thus the claim of the importer under Chapter sub-heading 8206 or 8208 is required to be rejected. 23. In Winter Misra Diamond Tools Ltd. s case diamond impregnated segments, were welded on alloy steel plates, which in turn were used in the sawing machines. It was held to be rightly classifiable under Chapter Heading 82.02 of CTA, 1986. 24. In Collector of Customs, Bombay v. M/s. Deejay Neelam Marble Indus. case, the item steel saw blades and diamond impregnated segments were held correctly classifiable under 82.01/04 and 82.07 respectively. 25. In Collector of Customs, Bombay v. Rajasthan Udyog, `saw blades bodies for attachment of Diamonds segments were held classifiable under Heading 82.01/04 of CTA, 1975. 26. In the case of Gujarat Steel Tubes Inds. dealt with the question of grant of the benefit of Notification No. 69/87, with regard to the item circular saw blades (friction types). 27. In Collector of Customs v. Manjushree Minerals ..... X X X X Extracts X X X X X X X X Extracts X X X X
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