9911796707
TMI Blog1998 (9) TMI 232X X X X Extracts X X X X X X X X Extracts X X X X ..... Vice President]. Ld. Counsel stated that the appellants imported against Order JAT 20270, 10 sets of coniflex cutter blades for Bevel Gear Generation Machine and the same was cleared through Calcutta Port. These cutting blades are required for machining Gear blanks into finished Bevel Gears. As per their use, they are correctly classifiable under Heading 8208.10 R/W 8461.40 R/W Notification ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ne. These Blades are mounted on the cutter heads to form a complete Bevel Gear Cutter for cutting Hypoid Bevel Gears, by the Gear Generation method on the above machine. In terms of the CTA the rate of duty applicable to the said machine i.e., Bevel Gear Generation Machine would be applicable to the blades also. Their contention while asking for assessment R/W Notification 154/86-Cus., was that si ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a have amended the wording in the rate of duty column u/h 8208.10 to read as `rate of duty applicable to the said machine or mechanical appliance R/W any notification issued under sub-section 1 of Section 25 of the Customs Act, 1962. This amendment has obviously been introduced in view of the confusion which was reigning in matters pertaining to such imports and their assessment in view of the am ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he knives and cutting blades for machines and mechanical appliances are classifiable under Heading 82.08, the relevant portion of which reads as under :- 8208.10 - For metal working The rate applicable to the machine or mechanical appliance with which the knife or the cutting blade is designed to be used. 8208.20 - For wood working 8208.30 - Fo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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