TaxTMI 
TaxTMI 
1996 (5) TMI 261
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.... Tipped Circular Saw Blades'. The same had been assessed under 8202.99. They filed refund claim seeking reassessment under Heading No. 82.08, which was rejected on the ground that the said heading covers "Knives and Cutting Blades". The Collector (Appeals) has confirmed this finding and hence importer has filed separate appeals. Thus, there are set of appeals of Revenue, seeking restoration of assessment under Heading 82.01/04, on the ground that Heading 84.45/48, is not relevant and importer had also not sought the assessment under this heading. It is also stated that the imported item `Circular Saw Blades' have to be operated by machine tools and were not capable of being used as hand tools, since they had to revolve at speed of 1000 to 2000 RPM. The goods are saw blades and the blades for hand and machine saws (including toothless saw blades) are specifically covered by Description of Heading 82.01/04 itself. 4. The importers, contention in their appeal is that the imported goods are machine tools (carbide tipped circular saw blades) which are used in machine for working upon and cutting metal, wood, etc. and therefore, for its classification Chapter 82.08 would be more ....
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.... (vii) Collector of Customs, Bombay v. New Tech Tools Mfg. Co. (Order No. C/209/95-B2, dated 2-5-1995). 8. The learned Consultant sought to distinguish the citations and prayed for remand of the case to establish the classification under Heading 82.06. 9. We have carefully considered the submissions and have perused the records. It is noticed that the Revenues' appeals deal with Bill of Entry dated 21-2-1983 and 26-2-1983 which has been decided by order-in-original dated 20-2-1985. The original assessment was under 82.01/04 of CTA, 1975. The importer claimed for reassessment under Heading 82.06, which reads as : "Knives and cutting blades, for machines or for mechanical appliances." 10. The Heading 82.01/04 of CTA, 1975 reads as : "82.01/04 Hand tools (for example, spades, hoes, hewing tools, scythes and hay knives) of a kind used in agriculture horticulture or forestry; saws (non-mechanical) and blades for hand or machine Saws (including toothless saw blades); hand tools not falling within any other heading of this chapter including glaziers diamonds, pliers, tinmen's snips, bolt croppers, perforating punches; spanners and wrenches (other than tap ....
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....ts separately specified as such and tool-holders for hand tools (Heading No. 84.45/48). However, parts of general use as defined in Note 2 to Section XV are in all cases excluded from this chapter. Cutting plates for electric hair clippers and blades and heads for electric shavers are to be classified under Heading No. 82.08/15." Note 1 and 2 of Chapter 82 are relevant for reference. Note 1, inter alia states, this chapter covers only articles with a blade, working edge, working surface or other working part off : (a) base metal ; (b) metal carbides ; (c) precious or semi-precious stones (natural, synthetic or reconstructed) on a support of base metal ; or (d) abrasive materials on a support of base metal, provided that the articles have cutting teeth flutes, grooves, or the like, of base metal, which retain their identity and function after the application of the abrasive. As can be seen from these notes, it is clear that parts of general use as defined in Note 2 to Section XV are in all cases excluded from Chapter 82. It also excludes parts separately specified as such. The item in question not being a part of general use and also not being a part separate....
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....m under new Tariff under sub-heading 8202.20, as "Band Saw blades - Circular Saw blades (including slitting or slothing saw blades) as well as Heading 8202.99 as "Other". 19.  The HSN note at Page 1104 quoted by the lower authorities pertains to "Circular Saw blades". It reads as follows : "(B) (2) Circular saw blades (including slitting or slotting saw blades for use on milling machines). The latter can be distinguished from milling cutters by the ratio of thickness to diameter which is less than for milling cutters, and by the toothing which is cut only on the periphery as with ordinary circular saws, whereas milling cutters often have teeth on their faces, or have concave or convex teeth." 20. The HSN note at Page 1111 under Heading 82.08-Knives and cutting blades, for machines for mechanical appliances reads : This heading applies to unmounted knives or cutting blades, rectangular, circular or of other shapes, for machines or for mechanical appliances. It does not, however, cover cutting blades or knives for the hand tools of heading 82.01 to 82.05 (e.g., plane irons). The heading includes knives or cutting blades : (1) For metal Working : (a) Bla....