9911796707
TMI Blog1997 (12) TMI 316X X X X Extracts X X X X X X X X Extracts X X X X ..... o. 68/87. 2. Briefly stated, the facts of the case are that the appellants imported gear cutting tools which were assessed under Chapter Heading 98.06, read with Notification No. 69/87. Subsequently, a demand was raised reclassifying the goods under Chapter Heading 8208.10 read with Chapter Heading 84.61 of the Customs Tariff Act, 1985 and the duty short levied amounting to Rs. 83,790/- was confirmed. The Asstt. Collector in the Order-in-Original held that the goods are classifiable under Chapter sub-heading 8208.10 read with 8461.40. In appeal, the ld. Collector (Appeals) held that the goods shall be classifiable under Chapter Heading 8208.10 read with Chapter Heading 8461.40 and that Notification No. 69/87 would not be applicable, but a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Appellants that they had accepted this Order and, therefore, the goods may be classified under this Chapter Heading 8207.90. 5. The ld. DR also cited and relied upon the decision of this Tribunal in the case of Collector, Customs v. Manjushree Minerals Limited [1993 (64) E.L.T. 85] in which the Tribunal held that the imported goods being blade body to which cutting instrument is attached. It is classifiable under Chapter Heading 82.01/04. The ld. DR submitted that the classification of gang saw blades came up for decision before the Tribunal in the case of Granite India v. C.C.E. [1990 (50) E.L.T. 536]. In this case, the Tribunal held that specific entry under Chapter Heading 82.01/04 is blades for hand machine saws. Though Chapter He ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e evidence on record. For the sake of proper appreciation, we reproduce the Tariff Entry 82.07 and 82.08 : 82.07 Interchangeable tools for hand tools, whether or not power-operated, or for machine-tools (for example, for pressing, stamping, punching, tapping, threading, drilling, boring, broaching, milling, turning or screw driving), including dies for drawing or extruding metal, and rock drilling or earth boring tools. 82.08 Knives and cutting blades, for machines or for mechanical appliances." 10. On careful study of the imported material, the technical literature and the write-up submitted by the Appellants, clearly indicate that the imported item is not an interchangeable tool. They are roughing bla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 98.06, do not cease to be tools classifiable under Chapter Heading 82 for the purpose of Notification No. 69/87. Though, the result, in this case, is that, by virtue of Sl. No. (xi) of the Proviso, such tools get excluded from the benefit of the Notification. In view of the foregoing and in the light of the various admitted facts, the goods are rightly classifiable under Chapter sub-heading 98.06 but are not eligible for the exemption under Notification No. 69/87-Cus. Following the ratio of that Judgment of the Tribunal, we hold that the goods will not be eligible for exemption under Notification No. 69/87-Cus. 14. In view of the above findings, we do not see any reason to interfere with the order of the ld. Collector (Appeals). In the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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