1988 (7) TMI 183

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....orty, JDR, for the Respondent. [Order per : G. Sankaran].  - This appeal is against Order-in-Revision No. 19/82 dated 10-9-82 passed by the Collector of Central Excise, Calcutta whereby the Collector in exercise of the powers under Section 35A of the Central Excises and Salt Act, 1944 (as it stood at the material time), set aside the Assistant Collector's order dated 14-1-82 classifying....

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....efore, a hand saw. The subject cutter blades are known in trade parlance as serrated blade cutter or inserted tooth cutter. They can be used only in milling cutters. They cannot be used in machine saws. Sawing machines are used only for sawing or parting of materials into pieces whereas milling cutters are used for removing material by the process of slotting boring, drilling, broaching, facing, g....

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.... knives or so-called blades for fitting into tools for machine tools. On this reasoning, he classified the goods under Item No. 51A(iv), CET. 5. The appellants did not appear at the hearing. We have heard Shri L.C. Chakraborty, DR, for the respondent and perused the record. 6. A close reading of the order, to our mind, shows that the Collector has not commented on or controverted the submiss....

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.... is not exactly the same. It is apparently in the context of the wording of the Heading 82.06 of the C.C.C.N. that the explanatory notes say that blades and knives for fitting into tools for machine tools, e.g. into reamers or milling cutters, are included in the heading. The notes themselves give examples of the types of knives otherwise sought to be included: knives for machines for cutting pape....