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TMI Blog1991 (4) TMI 249X X X X Extracts X X X X X X X X Extracts X X X X ..... by the appellants in their appeal memo as follows : (a) The steel balls are first cold forged on automatic machine. (b) The said forged balls are then transferred to the ball grinding machine so that they pass between two grooves of flashing plates which rotate under heavy pressure to precision grind the steel balls. The machine is Koehlar Ball grinding machine. The impugned goods are grooved with certain dimensions of grooves which are smallest dimension and would produce steel balls of the smallest size. When fitted to the machine one of the flashing plate machine remains stationary while the other flashing plate rotates thereby the pieces of steel wire not only acquire round shape but they also become of smooth surface. The function of these flash plates is shaping and smoothening which is performed in a single operation wherein cut pieces of steel wire are introduced at one end of the machine while the final finished steel balls which require no other process emerge at the exit end. This machine can be fitted with different flashing plates with different dimensions of grooves which will produce steel balls of varying dimensions. However, for producing the steel ball of a pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ay). In order to appreciate the contention of the learned Advocate for the assessee we reproduce below para 6 of the said Tribunal's judgment in Purewall's case mentioned supra :- "6. We have carefully considered the matter. We have also seen the samples of the subject die sets. We agree with the department's representative that Heading 82.05 is not confined to hand tools only as it specifically includes interchangeable tools for machine tools also. However, we find force in the other argument of the appellants which relates to the question whether the subject die sets are interchangeable or not. When the Tariff heading says 'interchangeable tools', it means that the tools should be interchangeable and not that the machine to which they are fitted should be capable of doing multiple jobs. According to the definition appearing in the ISO Guide interchangeability means the suitability of a product to be used in place of another product to fulfil the relevant requirements. When the Department admits that one particular die set can manufacture one particular watch part only, that it cannot do any other job and that no other tool can take its place and do the same job, we fail to under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 49 or 84.59; accessories and parts suitable for use solely or principally with the above machine-tools, including work and tool-holders, self-opening die heads, dividing heads and other appliances for machine-tools; tool holders for any type of tool or machine-tools for working in the hand." Note 1(ij) of Section XIV excludes articles falling within Chapter 82 or 83 from the provisions of Section XIV pertaining to machinery and mechanical appliances; electrical equipment; parts thereof. In other words, the implication of this Note is that in order to classify the goods under consideration under Tariff Heading 84.45/48 the application of Tariff Heading 82.05 as contended by the department, would first have to be eliminated. 6.1. Tariff Heading 82.05 is modelled on the lines of Heading of Heading 82.05 of the CCCN, Explanatory Notes to the said Heading, inter alia, states as follows :- "Whereas (apart from a few exceptions such machine saw blades) the preceding headings of this Chapter apply in the main to hand tools ready for use as they stand or after affixing handles, the present heading covers an important group of tools which are unsuitable for use independently, but are desi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elevant in a different context e.g. when we say that this tractor part is interchangeable with a transport vehicle, we mean that the function which that particular part can perform in a tractor, the same function can be performed by that transport in a transport vehicle and it is in that context that it can be said that that part is suitable to fulfil the requirement of both a tractor and transport vehicle and therefore, it is an interchangeable part between a tractor and a transport vehicle but this general meaning of the term 'interchangeability' is not apparently applicable to the expression 'interchangeable tools' in the Heading 82.05 as discussed above. The guidance is clear about the meaning of that expression from the Explanatory Notes to CCCN already reproduced. 7. In the instant case, there is no doubt that the flashing plates of different grooves under consideration here are interchangeable with reference to Koehlar machines on which such flashing plates are required to be fitted. 8. Since Explanatory Notes to CCCN have not been brought to the notice of the Tribunal in Purewall's case, mentioned supra, we feel that that case has no precedent value if new facts come to l ..... X X X X Extracts X X X X X X X X Extracts X X X X
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