1997 (9) TMI 242

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.... for the Respondents. [Order per : Shiben K. Dhar, Member (T)]. -  This Appeal is directed against Order-in-Appeal dated 10-11-1989 passed by Collector of Customs (Appeals), Madras. 2. The Appellants imported carbide tipped circular cutter and claimed classification under C.T.A. 82.08 read with 84.74 as Knives for machinery used in shaping or moulding ceramic paste, stones, hard....

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....DR submits that what is relevant here is not so much the function of the machine but the character of the machinery in which these are fitted. 4.2. Ld. Counsel has produced the catalogue only in regard to these cutters but has not produced any catalogue of the machinery itself into which these are fitted. 4.3. He also submits that there is no evidence produced in regard to actual a....

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....ector (Appeals). While Collector (Appeals) has held that these are designed for machines for cutting hard surfaces they have taken contrary claim that these indeed are made for cutting only wet material. We are of the view, as conceded by both sides during the hearing, that this being a question of fact would have to be looked into by way of remand. The actual character of the machinery in which t....