TaxTMI 
TaxTMI 
1999 (1) TMI 274
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....of these 10 products under Chapter sub-heading 8101.100. The Asstt. Collector classified the products and the Assessee, not being satisfied with the classification, filed an appeal before the Collector (Appeals) who classified the products. The description of the goods and the classification thereof by the Asstt. Collector and the Collector (Appeals) is as under : S. No. Name of the Product Classification of the products by Asstt. Collector Collector (Appeals) 1. Wear Parts Blank other than round 8209    8101    2. Round Wear parts blank 8209    8101    3. Work Rest Blade strips 8209    8101&emsp....
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....ling etc. because of their exceptional hardness and because anti-corrosion properties; that the cutting edge or the working surface of the tools is provided only by these articles; that tools if used without these items would have no wear resistance; that this is supported by the write-up submitted by the Assessees on these articles which shows that these articles are essentially intended to be mounted on tools to wear resistance and the actual cuttings etc. is done by them. The ld. submitted that HSN notes both under Chapters 81 and 82 clearly indicate the scope of classification of the products as tungsten and articles thereof and plates, strips etc.; that metal carbides are excluded from the Chapter by virtue of general Chapter Notes 81 ....
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.... and as such they will be correctly classifiable under Heading 8448. 7. Insofar as cylpebs which are solid round cylinders are concerned, they are appropriately classifiable under Heading 8482.00. 8. The ld. DR submitted that on button unground and inserts, he has nothing to add. 9. The Respondents have submitted cross-objections and have requested for considering their case on the basis of merits. In their cross-objections, they have stated that to be classifiable under Chapter sub-heading 8209.00, the goods must be plates, sticks, tips and the like that they must be meant for tools, that they must be meant for mounting on the tools that they must be sintered metal carbides or cermets. In the cross- objections, it h....
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....arbides or cermets, (c) precision or semi-precision stones etc....." They have submitted that the products manufactured by them do not possess characteristics which will qualify their products for classification under Chapter sub-heading 8209. The Respondents herein also referred to Rule 3(b) of the Rules of Interpretation, saying that tungsten provides these products essential characteristics and, therefore, the products shall be classifiable as articles of tungsten under Chapter sub-heading 8101.00. They have, therefore, contended that wear parts blanks other than round unground, unground round wear parts blanks, work rest blades strips, T.C. Centres, T.C. Flats shall be classifiable under Chapter sub-heading 8101.00. 10. Insof....