Machine-specific cutting blades take the same customs duty treatment as the parent machine under Heading 8208.10.

Cutting blades designed for use with a bevel gear generation machine were treated as classifiable with the machine under Heading 8208.10, because that heading links the duty rate for knives or cutting blades to the mechanical appliance for which they are designed. On that basis, the concessional or exempt duty treatment available to the related machine was relevant in determining the blades' duty. The note further states that Notification No. 4/91-Cus. was viewed as clarifying the earlier ambiguity and reflecting the correct position. The assessee's claim for aligned duty treatment was therefore accepted.

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Issues: Whether cutting blades for a bevel gear generation machine were entitled to classification and duty determination at the same rate applicable to the machine with the benefit of the relevant customs notifications.

Analysis: The imported goods were cutting blades designed for use with a specific gear generation machine and fell under Heading 8208.10, where the rate of duty is linked to the machine or mechanical appliance with which the knife or cutting blade is designed to be used. In such tariff structures, the exemption or concessional treatment available to the related machine must also be considered while determining the duty on the blades. The later amendment in Notification No. 4/91-Cus. was treated as reflecting the correct position and as clarifying the ambiguity that had existed in the earlier wording.

Conclusion: The blades were entitled to duty treatment aligned with the machine and the assessee's claim succeeded.

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