1996 (11) TMI 168

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..... Appellant is absent in spite of notice of hearing, though request has been sent for decision on merits. 2. Appellant imported goods described in the invoice, Bill of Entry and other documents as steel shear blades covered by Tariff Heading 8208.90. The goods were assessed to duty under Heading 8203.30. Appellant moved for re-assessment under Tariff Heading 8208.90 and produced a catalogue .....

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..... ng to the importer, the imported goods do not fall under the above description. 4. The controversy is between 8202.99 and 8208.90. Heading 82.02 reads as follows : Hand saws; blades for saws of all kinds (including slitting, slotting or toothless saw blades) 8202.20 - - Band saw blades -Circular saw blades (including slitting or slotting saw blades: 8202.31 - - With working part of st .....

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..... efore, the blades in question cannot fall under Heading 82.08. 7. We are supported in our view by two decisions of the Tribunal in Granite (India) v. Collector of Customs and Central Excise, 1990 (50) E.L.T. 536 (Tribunal) and Collector of Customs v. Manjushree Minerals Ltd.,1993 (64) E.L.T. 85 (Tribunal) holding that saw blades of machines fell under old T.I. 82.01/04. Old tariff Heading 82.01/ .....

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