1995 (3) TMI 226

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....48 of the First Schedule to the CTA, 1975. However, he rejected the claim of the assessee for classifying the blades to CVD under Item 68 of the CET. Therefore, both the parties are aggrieved with this order and hence the appeal and cross appeal. The Asstt. Collector in his order has held that the original assessment made at the time of import under Heading 82.01/04 is correct, as it specifically covers blades for machine saws (including toothless saw blades). He has held that the Chapter covers articles with a blade, working edge of precious, semi-precious stones on a support of base metal as per Chapter Notes. He has also held that the classification for CVD under Heading 51A of CET is also in order and it specifically covers such Industr....

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....act that they are usually designed to be mounted on the floor, or on a bench, or on to a wall or on to another machine, and are thus usually provided with a base plate, mounting frame, stand etc. It is further stated that according to B.T.N. parts of the machine tools of Heading 84.46 above are to be classified under Heading 84.48. It is stated that the stone working machines manufactured by them are power-driven and are mounted, on the floor. On account of their weight, size and degree of force required for their use. They are to be classified under Heading 84.46 of the Customs Tariff and therefore, the Diamond Impregnated Saws being integral parts of the above machines are covered by Heading 84.48. Therefore, they state that under CET, th....

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....48 ibid. He also relied on the ruling rendered in the case of Collector of Customs v. Manjushree Minerals Ltd. as reported in 1993 (64) E.L.T. 85, wherein it has been held that blade body for attachment to saw as per description in leaflet and invoice is classifiable under Heading 82.01/04. It has also been observed that the description in the invoice and leaflets as saw blade bodies for attachment of the Diamonds Sagments and therefore, it has been held that "It means it is a body to which cutting instrument is attached. As pointed out earlier Heading 82.01/04 covers items of blades for cutting instruments whereas 84.45/48 deals with parts of machine tools. In our view 82.01/04 is a specific item wherein 84.45/48 is a general item. Sinc....