9911796707
TMI Blog1997 (3) TMI 223X X X X Extracts X X X X X X X X Extracts X X X X ..... a show cause notice was issued seeking classification of the product under heading No. 84.31 of the Tariff as parts suitable for these solely or principally with the machinery of heading numbers 84.25 to 84.30 of the Tariff. The Tungsten carbide blanks were useable with the escalators which were classifiable under heading No. 84.29 of the Tariff. The Collector of Central Excise (Appeals), Bombay upholding the order of the Assistant Collector, Central Excise held that there was no case for classification of the goods in question under sub heading no. 8101.00 of the Tariff. The Assistant Collector Central Excise had classified the same under sub heading No. 8431.00. 2. The matter was fixed for hearing on 19-3-1997. The appellants have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such a nature that the machinery could not function without such a part, the Neyveli Inserts were not of such a nature that the excavators could not work without them or that the excavators buckets will not be operational and useable without them. Now bucket has proper teeth and the inserts were in the nature of an addition to strengthen these teeth. It has been explained by the appellants that the buckets wheels were provided with scoopers or teeth which were made of hardened alloy steel. Due to extreme abrasion and heat, bucket wheels were getting damaged resulting in heavy load on the motors. Experiments were conducted and these scoopers were in the initial stages hardfaced with low hydrogen electrodes (Feron 35) using cobol arc. It was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ussed above, the tungsten carbide inserts were not parts of the excavators. 9. Under HSN, heading No. 81.01 specifically excludes tungsten carbide. The tungsten carbides are used in the manufacture of the working tips and edges of the cutting tools or dies. It had been provided in the explanatory notes that the plates sticks tips and the light for tools cintered but unmounted were classifiable under heading No. 82.09. The products of heading no. 82.09 were characterised by great hardness even when hot and of great regidity. The corresponding entry in the excise tariff is also heading No. 82.09. It has been explained in the HSN that in view of their special properties these teeths etc. are welded, abraised or clamped on to the tools et ..... X X X X Extracts X X X X X X X X Extracts X X X X
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