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TMI Blog1997 (12) TMI 388X X X X Extracts X X X X X X X X Extracts X X X X ..... he benefit of exemption Notification No. 59/87-Cus., dated 1-3-1987 (as amended). 3. The matter was heard on 3-11-1997, when Shri R.P. Singh, Advocate applied HNG. Shri A.K. Agarwal, SDR represented the respondent/Revenue. 4. Shri R.P. Singh, Advocate stated that the shear blades classifiable under sub-heading No. 8208.90 of the Customs Tariff were designed for the glass bottle machinery which was classifiable under sub-heading No. 8475.20 of the Customs Tariff. He submitted that the exemption from payment of additional duty of customs as provided to the glass bottle machinery under Notification No. 59/87-Cus. should be available to the shear blades also as they were parts of such glass bottle machinery. He referred to the rate of custo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the exemption from payment of additional duty of Customs under Notification No. 59/87-Cus., dated 1-3-1987 (as amended). The assessment was, however, made without extending the benefit of Notification No. 59/87-Cus. and subsequently an appealable order was passed by the Assistant Collector of Customs, New Delhi who held that the items imported were specifically coverd under sub-heading No. 8208.90. 7. Shear blades are used for cutting the molten glass in the glass forming machine with a view to make the specific piece of molten glass available to the forming section for moulding/producing the desired glass articles. In the process of manufacture of glass articles the molten glass, called metal, passes through the throat to the refini ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te applicable to the machine or mechanical appliances with which the knife or the cutting blade was designed to be used . The goods imported were described in the Bill of Entry dated 13-10-1992 as shear blades (narrow) for glass bottle machinery, classifiable under sub-heading No. 8208.90 of the Customs Tariff. The glass bottle machinery also referred to by the appellants as glass forming machine was classifiable under sub-heading No. 8475.20 which covered machines for manufacturing or hot working glass or glassware. 9. The appellants had claimed the benefit of Notification No. 59/87-Cus. for the purposes of exemption from the payment of additional duty of customs leviable under Section 3 of the Tariff Act. Under Notification No. 59/87-Cu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The shear blades are separately and specifically classifiable under sub-heading No. 8208.90. They were separately imported and so classified under sub-heading No. 8208.90 by the appellants in the Bill of Entry. As they were specifically included in Heading No. 82.08 of the Tariff they had to be classified therein even if they could be taken as part of the machine classifiable under Heading No. 84.75. Under Notification No. 172/89-Cus., dated 29-5-1989 (as amended) the goods falling under sub-heading No. 8475.90 were specified against Sr. No. 46 of the Table annexed to that notification for the purposes of the concessional rate of basic duty of customs. As shear blades were not covered under sub-heading No. 8475.90, this Notification No. 175 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ic duty of customs and not to the additional duty of customs. 13. The assessment had been made on the second check basis under Section 17 of the Customs Act, 1962 and, therefore, it could not be considered that prior to the examination of the goods the assessment be deemed to be completed. 14. In the case of Photophone Industries (I) Ltd. v. Collector of Customs, Bombay [1997 (19) RLT 412 (Tribunal)] the matter related to the applicability of exemption notification with regard to the machine for which the disc type cutting tools were designed to be used. The facts of the case before us are entirely different. 15. Taking all the relevant facts and considerations into account we do not find any merit in this appeal and the same is rejec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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