1996 (11) TMI 168

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....Respondent. [Order per : Justice U.L. Bhat, President]. -  Appellant is absent in spite of notice of hearing, though request has been sent for decision on merits. 2. Appellant imported goods described in the invoice, Bill of Entry and other documents as steel shear blades covered by Tariff Heading 8208.90. The goods were assessed to duty under Heading 8203.30. Appellant moved fo....

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.... reads as follows :- "Metal cutting shears and similar tools." Even according to the importer, the imported goods do not fall under the above description. 4. The controversy is between 8202.99 and 8208.90. Heading 82.02 reads as follows : "Hand saws; blades for saws of all kinds (including slitting, slotting or toothless saw blades)" 8202.20 - - "Band saw blades -Circular sa....

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....of hand saws but blades for saws of all kinds. These are specifically attracted by Chapter Heading 82.02. Therefore, the blades in question cannot fall under Heading 82.08. 7. We are supported in our view by two decisions of the Tribunal in Granite (India) v. Collector of Customs and Central Excise, 1990 (50) E.L.T. 536 (Tribunal) and Collector of Customs v. Manjushree Minerals Ltd.,1993 (....