TaxTMI 
TaxTMI 
2006 (11) TMI 379
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.... M/s. Kennametal Widia India Ltd. There is a prayer that the cause title of the company may be changed to read as "M/s. Kennametal Widia India Ltd." We allow the miscellaneous application for change of cause title. 3. The appeal has been filed against Order-in-Appeal No. 138A/2003 Central Excise dated 1-10-2003 passed by the Commissioner of Central Excise (Appeals-II), Bangalore. 4. The impugned order has been passed consequent to CEGAT's remand order E/1707/96, E/37, 38/98 dated 25-1-2002. The issue is correct classification of the following items. (i) Tungsten carbide guides, bushes, jaws, cambreaks, rubbing pads, work driver jaws, core rods. (ii) Round wear part blanks, work rest blades....
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....d, the impugned order does not deal with them. (iii) The description of the products was backed by technical literature. (iv) Expert opinion from CMTI, a Government organization and Indian Institute of Science was obtained and produced at the first stage itself but no findings on the technical literature or expert opinion has been given in the impugned order. (v) The Board's circular was issued when a question arose as to whether the classification of the product mentioned in the circular was to be done under CSH 8101 or 8209. There was no reference to CSH 8466 in that circular and hence, the circular is not binding either on the assessee or the department, as the in the present case the dispute ....
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.... if the like goods are in the form of plates they would merit classification under CSH 8209. Hence the conclusion of the learned Commissioner to the effect that he is not inclined to accept that the contention of the appellant that the impugned goods do not fall under CSH 8209 is baseless. (x) As regards reliance on the decision of the Tribunal in the case of M/s. Rapicut Carbides cited supra, the Commissioner erred because in that case the issue before the Tribunal was between items 8209 and 8448 and not the classification of the goods under 8466. (xi) The Commissioner erred in confirming the classifications in respect of TC guides, bushes, jaws cambreaks, rubbing pads, work driver jaws, core rods ....
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....work driver jaws : These are used as wear parts on machinery to hold the jaws by action of centrifugal force. 4. Cambreaks : These are wear parts, subject to heavy wear. The working edge is therefore, lines with tungsten carbide flats. 5. Centres : These Centres are standard accessory of any lathe. The front portion of the centre is made out of tungsten carbide which has been fixed to the rest of the body by means of brazing. Centres are parts which are fixed to the tail stock of the lathe and to serve to support the rotating work piece by engaging against suitably female centre of the job. 6. Core Rods : Core Rods form a part of powder compacting die and is used to form inner profiles of the powder compact. Generall....
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.... made of soft material in centrifugal pumps. 8.1 The following expert's opinion has been produced by the appellants. Certificate To whom so ever it may concern We have examined the following documents with respect to Tungsten carbide centre, Tungsten carbide flats, Tungsten carbide work real blades, Tungsten carbide guides and bushes. 1. Sintered Metal carbides published by Mir Publishers, Moscow. 2. Metals Handbook Ed. Vol. 1 published by American Society for Metals, USA. 3. Carbides by Kosoiprva Published by Plenum Press 1971. 4. Handbook of Engineering Materials by Mines &....