9911796707
TMI Blog1997 (11) TMI 216X X X X Extracts X X X X X X X X Extracts X X X X ..... ct 60% + 45% + 25% CVD as indicated by the lower authorities and the above duty structure is not at all applicable to goods falling under Heading 98.06. Hence the lower authority s order is not sustainable and therefore the Collector (Appeals) set aside the lower authority s order and allowed the appeal of the respondents. 2. The facts of the case in brief are that the respondent imported bevel gear cutting tools (blades) and their parts thereof were assessed to duty under Heading 98.06 as parts of machines tools carrying the rate of duty as 60% + 45% + 25% CVD. Originally the goods were assessed under Heading 8207.90 carrying the rate of duty as 60% + 45% + 20% CVD. The respondents before us in their Memo of Appeal before the Collector ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... art having general application, notify in the Official Gazette in this behalf. 5. The learned SDR submits that in terms of above clause, Customs Notification 257/88 was issued on 21-9-1988, which excludes the articles specified in Chapter 82 for classifying them under Heading 98.06; that this notification comes into effect from 21-9-1988; that this notification does not have any retrospective effect and therefore will not cover the import of the goods in the case before us. The learned SDR submits that the imported items are bevel gear cutting tools which were imported on 8-9-1988, therefore, will not subject to conditions of Notification No. 257/88, dated 21-9-1988. He submits that the Note 1 to Chapter 98 shall have over-riding effect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onsidered independently as a complete machinery or as a tool. The knives are essential parts of chipper and are specially made for the purpose of machinery for chipper and it is not an independent tool for general purpose. Note 1 of Chapter 98 states that the Chapter is to be taken to apply to all goods which satisfy the conditions prescribed therein, even though they may be covered by a more specific heading elsewhere in the Schedule of the Tariff. The chipper knives are, therefore, classifiable under Heading 98.06. 8. In the case of Gujarat Steel Tubes Industries [1994 (71) E.L.T. 756 (Tribunal)], this Tribunal had held that it is claimed by the appellants and it appears to be established by the technical write-up that these Saw Blades ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e rejected. 10. Heard the submissions of both sides. Perused the evidence on record. We note that the imported goods are bevel gear cutting tools (blades); that the `blades are not independently tools but are parts of machinery. We have also noted while analysing various contentions in the above three cases, the Tribunal had held that these items are parts of machinery and therefore they will be covered by Chapter 98 for the purpose of classification. 11. In the instant case the items imported are `blades and are not by themselves being used as cutting tools but are essentially required to be fitted in machines to be used as tools. Hence the ratio of the decision of this Tribunal in the case of Bhadrachalam Paper Boards in respect of ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
