https://www.taxtmi.com/caselaws?id=82390 The Tribunal upheld the classification of imported diamond gang saw blades under Tariff Heading 84.45/48, extending the benefit of Notification No. 179/80-Cus. The focus was on the use of the imported parts in manufacturing specific articles falling under particular tariff headings. As the saw blades were deemed necessary for the manufacture of machine saws falling under the relevant heading, the benefit of the notification was applicable. The Revenue's appeal was rejected, and cross-objections were dismissed. en-us Mon, 26 Oct 1992 00:00:00 +0530 Mon, 04 Jul 2011 17:24:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82390 The Tribunal upheld the classification of imported diamond gang saw blades under Tariff Heading 84.45/48, extending the benefit of Notification No. 179/80-Cus. The focus was on the use of the imported parts in manufacturing specific articles falling under particular tariff headings. As the saw blades were deemed necessary for the manufacture of machine saws falling under the relevant heading, the benefit of the notification was applicable. The Revenue's appeal was rejected, and cross-objections were dismissed. Case-Laws Customs Mon, 26 Oct 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82390