1992 (10) TMI 173

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....e Respondents. [Order per : S.V. Maruthi/ Member (J)]. - This appeal arises out of an Order-in-Appeal No. Cal-Cus-2000/84, dated 10-7-1984 classifying the goods viz. steel strips for stone cutting under Tariff Heading 84.45/48 as a part of the marketable cutting machine by the Collector (Appeals). 2. The Department is the appellant before us. The respondents imported a consignment of stee....

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....e bodies for attachment to diamond segments, saw blade bodies have been specifically mentioned under Heading 82.02 of the CCCN and accordingly are classifiable under Heading 82.01 /04 of the CTA'75." On appeal, the Collector held that :- "Heading 82.02 of BTN covers "Saws (non-mechanical) and blades for hand or machine saws (including toothless saw blades)." The item in question is definitel....

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....lso shows that this heading is specific for cutting saws whether toothed or toothless and for toothed saw blade blanks. The item in question being neither a cutting saw/tool, nor a toothed blank cannot be classified under Heading 82.01/04 of C.T.A., '75." 3. The question, therefore, is whether the goods are classified under Heading 82.01/04 or 84.45/48. The Tariff Heading No. 82.01/04 reads as ....

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....rials or for working glass in the cold, for working wood, cork, bone, ebonite (vulcanite), hard artificial plastic materials or other hard carving materials, other than machines falling within Heading No. 84.49 or 84.50; accessories and parts suitable for use solely or principally with the above machine-tools, including work and tool-holders, self-opening dieheads, dividing heads and other applian....