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TMI Blog2006 (11) TMI 379X X X X Extracts X X X X X X X X Extracts X X X X ..... ny may be changed to read as M/s. Kennametal Widia India Ltd. We allow the miscellaneous application for change of cause title. 3. The appeal has been filed against Order-in-Appeal No. 138A/2003 Central Excise dated 1-10-2003 passed by the Commissioner of Central Excise (Appeals-II), Bangalore. 4. The impugned order has been passed consequent to CEGAT s remand order E/1707/96, E/37, 38/98 dated 25-1-2002. The issue is correct classification of the following items. (i) Tungsten carbide guides, bushes, jaws, cambreaks, rubbing pads, work driver jaws, core rods. (ii) Round wear part blanks, work rest blades (iii) TC Centres (iv) TC Flats The lower authority has held that the above items would be classified under Chapter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion and Indian Institute of Science was obtained and produced at the first stage itself but no findings on the technical literature or expert opinion has been given in the impugned order. (v) The Board s circular was issued when a question arose as to whether the classification of the product mentioned in the circular was to be done under CSH 8101 or 8209. There was no reference to CSH 8466 in that circular and hence, the circular is not binding either on the assessee or the department, as the in the present case the dispute is between 8209 and 8466. (vi) It is well settled that the burden of classification is on the department and it has not discharged the same. The following case laws are relied on. (i) Up Twiga Fibre Gla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sion of the Tribunal in the case of M/s. Rapicut Carbides cited supra, the Commissioner erred because in that case the issue before the Tribunal was between items 8209 and 8448 and not the classification of the goods under 8466. (xi) The Commissioner erred in confirming the classifications in respect of TC guides, bushes, jaws cambreaks, rubbing pads, work driver jaws, core rods which are not subject matter either in the decisions relied upon by him or Board circular. (xii) Prior to the issue of Board s circular dated 21-4-92 the impugned products were classified under 8466 only and classification lists were duly approved by the proper officer. 7. The learned departmental representative (JDR) reiterated the findings of the impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the body by means of brazing. Centres are parts which are fixed to the tail stock of the lathe and to serve to support the rotating work piece by engaging against suitably female centre of the job. 6. Core Rods : Core Rods form a part of powder compacting die and is used to form inner profiles of the powder compact. Generally, core rods are tungsten carbide bushes inserted on steel body. Small sizes may be in the form of ground rods. Some users designate small sized core rods as plungers. 7. TC Flats : TC Flats are generally used to work rest blades. These work rest blades using flats are used in centreless grinding machine. This is a machine part subject to heavy wear. Therefore, the working edge is lines with tungsten carbide flats. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 published by American Society for Metals, USA. 3. Carbides by Kosoiprva Published by Plenum Press 1971. 4. Handbook of Engineering Materials by Mines Scastone Published by John Wiley Sona, Inc. New York, 1955. Our comments are as follows : 1. Carbides because of their high hardness and their ability to retain their hardness even at high temperature have excellent properties of wear resistance. Wear resistance is defined as the ability of the material to withstand abrasion caused by friction of adjacent parts. Hence carbides are used exclusively for manufacture of machine parts subjected to intensive wear. 2. The Items mentioned above are machine parts and accessories and not tools. Hence in our opinion the Tun ..... X X X X Extracts X X X X X X X X Extracts X X X X
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