1997 (2) TMI 225

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....e filed two supplementary appeals along with an application for condonation of delay in terms of the procedure of the CEGAT. The application for condonation was also heard along with these appeals. The delay in filing supplementary appeals is condoned and the appeals are taken up for hearing. 2. The appellants imported 65 pieces of diamond blades said to be suitable for Carl Meyer SVN 60 Marble Cutting Machine size 4190 x 180 x 3.5 mm covered with segments of size 20 x 5 x 7 x 5 mm. This description is found on one of the Bill of Entries dated 23-9-1983, while the description in Bill of Entry dated 14th December, 1984 and 30th May, 1995 `Winter Diamond Blades'. The goods were assessed to duty under Heading No. 82.05(1) at 60% basic ....

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....0 to 120 mm. The supporting plates with the aforesaid 31 segments are fixed in the marble cutting machine for cutting of marble. The method of cutting is by to and fro motion of the plate on which the segments are fixed and the actual cutting is done by way of friction between the segments and the marble. 4. The Learned Assistant Collector noting the submissions of the appellants had held that so far as their alternative claim for re-assessment of goods covered by claim No. S/6-B-19/84R under heading 68.01/16(2) is concerned this amendment was received under letter dated 23-5-1984 was  received in the Refund Section on 28-5-1984 i.e. after expiry of the period of 6 months from the date of payment vide C. No. 7426, dated 29-9-19....

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....nd tools. He has held that the classification adopted by the lower authorities under Heading 82.05(1) is also not appropriate for the reason that the impugned goods are inter-changeable tools for hand tools. He has held that Heading 82.06 also ruled out as this heading covers only knives and cutting blades for machines or for mechanical appliances. The most appropriate heading which covers the impugned goods is Heading 82.07 read with Chapter Note 1 of Chapter 82, which covers tools and abrasive materials and blades and hence he rejected the appeal. 5. It is stated by the appellants that the original classification of the goods were done under Heading 82.05(1) read with Item 51A of the CET. They claimed re-assessment under Heading 8....