1998 (9) TMI 232

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....garwal, SDR, for the Respondent. [Order per : S.K. Bhatnagar, Vice President]. -  Ld. Counsel stated that the appellants imported against Order JAT 20270, 10 sets of coniflex cutter blades for Bevel Gear Generation Machine and the same was cleared through Calcutta Port. These cutting blades are required for machining Gear blanks into finished Bevel Gears. As per their use, they are corr....

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....in the subject consignment were cutting blades required for Gear Generation Machine. These Blades are mounted on the cutter heads to form a complete Bevel Gear Cutter for cutting Hypoid Bevel Gears, by the Gear Generation method on the above machine. In terms of the CTA the rate of duty applicable to the said machine i.e., Bevel Gear Generation Machine would be applicable to the blades also. Their....

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..../Generation. 4. Vide Notification 4/91-Cus. of 16-1-1991 the Government of India have amended the wording in the rate of duty column u/h 8208.10 to read as `rate of duty applicable to the said machine or mechanical appliance R/W any notification issued under sub-section 1 of Section 25 of the Customs Act, 1962.' This amendment has obviously been introduced in view of the confusion which wa....

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.... the intentions of the Government. 7. We have considered the above submissions. We observe that the knives and cutting blades for machines and mechanical appliances are classifiable under Heading 82.08, the relevant portion of which reads as under :- 8208.10 - For metal working The rate applicable to the machine or mechanical appliance with which the knife or the cutting blade is ....