1990 (5) TMI 103

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....ent. [Order per : V. Rajamanickam, Member (T)]. - The issue in dispute is the assessment of the Boring Bar and Cutting Blades whether under Heading 84.45/48 C.T.A. and Heading 82.06 respectively, as declared in the Bill of Entry or under Heading 82.05 as a composite tool. 2. The appellants have imported the consignment of Boring Bar complete with Cutting Blades for boring machine tool required....

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....tographs of the boring bar and the blades inserted. No catalogue was produced as these were not standard manufactures, and are supplied as per specifications of the buyers. 3. The Ld. J.D.R. Shri M.K. Sohal contended that from the description contained in the invoice and quotations, which have been produced, the 22 sets of Boring Bars fitted with blades were complete sets and were composite items....

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....under Chapter 82.05 as being the correct heading. 4. From the Bill of Entry, it is seen that the appellants have declared the Boring Bar separately under Chapter 84.45/48 and the Blades as cutting blades falling under 82.05 read with 84.45/48 C.T.A. In explaining the definition of a Tool Holder, as given in the Engineering Encyclopaedia, USA and the Tool Engineering Handbook, USA, the appellants ....

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....s for wire drawing, extrusion dies for metal, and rock drilling bits." With reference to B.T.N. Heading 82.05 has the same description and the explanation viz. "the present heading covers an important group of tools which are unsuitable for use independently, but are designed to be fitted as the case may be, into : (A) hand tools, whether or not mechanical (e.g., breast drills, braces and die-st....