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TMI Blog1990 (5) TMI 125X X X X Extracts X X X X X X X X Extracts X X X X ..... cutting of Marble and Granite blocks of Gang Saw Machines which are installed in their factory and the blades are imported as replacements at regular intervals. On importation, the Assistant Collector had come to the conclusion that the Gang Saw Blades would be covered under heading 84.45/48. The basis for coming to this conclusion was that the blades are fitted in a frame which is attached to 4 pillars which in turn are fixed in the floor and would put the goods out of the purview of Chapter-82 and their use is in marble/granite cutting and they are correctly classifiable under heading 84.45/48 as Machine Tools for working metal or metal carbide stones etc. etc. This order of the Assistant Collector was, however, sought to be appealed agai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y in the hand, whether or not they incorporate simple mechanisms or levers. Appliances are, however, generally classified in Chapter -84 if they are designed for fixing to a bench, a wall, etc. or if, by reason of their weight or size or the degree of force required for their use, they are fitted with base plates, stands, supporting frames, etc. for standing on the floor, bench etc." and further pointed out that the blades are fitted in Gang Saw for Granite and Marble cutting. The Gang Saw is a structure based on 4 iron pillars which are fixed to the floor connected with each other in a rectangular form. That a rectangular mobile frame was fitted in it and the blades were fitted in the said rectangular frame of the Gang Saw, as such, it fit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are of considerable persuasive value in the matter of interpreting expressions occurring in the CTA, 1975 as well as in ascertaining the scope of headings therein." (iii) 1989 (39) E.L.T. 454 (Tri.) - M/s. Ingersoll-Rand (India) Ltd. v. Collector of Customs, whereby heading 84.45/48 relates to Machine Tools, (iv) Order No. 212 to 215/89-B2, dated 07-07-1989 of this Tribunal in the case of Collector of Customs, Bombay v. M/s. Vespa Tools & M/s. Pan Traders, the relevant portion from para No. 24 is reproduced as under :- "Tools are items which have been distinctly placed under appropriate tariff entries in Chapter 82. Similarly parts of machinery have been distinctly shown under various sub-headings of appropriate headings in Chapters 84 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... utory and binding like the headings themselves. These Section Notes and Chapter Notes sometimes expand and sometimes restrict the scope of certain headings. In other words, the scheme of the Customs Tariff Act is to determine the coverage of the respective headings in the light of the Section Notes and Chapter Notes. In this sense, the Section Notes and Chapter Notes have an over-riding force on the respective headings." (ii) 1984 (15) E.L.T. 490 (Tri.) - M/s. Purewall &Associates Ltd. v. Collector of Customs, Bombay, whereby heading 82.05 is not confined to Hand Tools only. 6. Shri J. S. Agarwal, however, maintained that the assessment of the Gang Saw blades under heading 84.45/48 was in his favour and it was an established practice. He ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the particular entry under the Customs Tariff. From this entry under the BTN it is clear that Heading 82.02 covers blades for hand or machine saws including band saw and endless saw blades, (e.g., those for wood sawing machines), circular saw blades, straight saw blades, circular slitting and slotting saw blades for use on milling machines, straight toothless cutting discs (friction discs) for cutting through metal, chain saws for felling trees, sawing up tree trunks, etc. From this it is abundantly clear that blades for the gang saw machines would also be covered by Heading 82.01/04 of the Customs Tariff. The argument therefore that the machine saw used in Heading 82.01/04 is only a hand tool and not a machine saw for cutting granite and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as viewed by the department, the Rule 3(a) of the interpretative rules which provides preference to specific description over a general description, governs this classification. Therefore, the correct classification of the Gang Saw Blades would be under heading 82.01/04 and the reference to the case law by the Ld. Advocate in 1987 (30) E.L.T. 961 (Tri.) about the classification of the Gang Saw Blades under heading 84.45/48 is only in relation to an observation for the purpose of applying the basic customs duty, because in that case the issue involved is the liability for the countervailing duty. Therefore, it cannot be stated that the Tribunal in that case had given a specific finding on the classification under the Customs Tariff. In effe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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