1997 (10) TMI 198

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...., for the Respondent. [Order per : J.H. Joglekar, Member (T)]. -  In this appeal, the Revenue is contesting the classification, under the Customs Tariff, of the goods described as "plates" for use in marble cutting machine of size 3950 x 180 x 3 mm. The Assistant Collector found the goods to be plain Gangsaw blades segments. He determined the classification under Heading 82.01/04 reject....

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....sifiable under Heading 82.01/04. In doing so, the Tribunal observed that the heading was a specific one whereas the Heading 84.45/48 was a general heading. In arriving at the conclusion, the Tribunal also examined the leaflets and the invoices. In 2nd cited case [Order No. C/349/97-B2, dated 18-2-1997 = 1997 (92) E.L.T. 645 (Tribunal)], the Tribunal had classified saw blades, brazed with segments ....

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.....02 of the BTN, he stressed that it covers base metal teeth and toothed segments for insertion in saw blades, but does not cover the blades on which these segments are added. 4. Shri Sangia, ld. DR urged that the classification under 82.06 was wrong. The saw blades for use for marble cutting machine remained saw blades and were correctly covered under 82.02 of the CCN and 8201/04 of the IC....

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....ed for greater understanding of the imported goods. We find that the Tribunal in the case of Manjushree Minerals (supra) also faced with the same problem. However, from paragraph 5 thereof, it would appear that the description in the invoice with benefit was available. Here, the material that was available before the Tribunal in that case, is not available before us. The Collector (Appeals) refers....