1998 (8) TMI 153

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..... rder per : P.C. Jain, Member (T)]. - The appellant herein have imported electroplated diamond grinding Disc. The question involved is regarding their classification, whether under Chapter 82 or under Chapter 68. 2. In ruling out the classification under Chapter 82, the following are the findings of the lower authority :- As apparent from Note 1(d) above, Chapter 82 only covers articles wi .....

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..... wheels, heads, discs, points, etc., as used on machine tools, electro-mechanical or pneumatic hand tools, for the trimming, polishing, sharpening, trueing or sometimes for the cutting of metals, stone, glass, plastics, ceramics, rubber, leather, mother of pearl, ivory etc. are covered by this heading". The HSN notes clarify that Chapter 82 would cover only those tools with cutting teeths, flutes, .....

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..... the application of Chapter Note 1(d) as was urged before the said authority by the appellants. We have considered that note also as urged by the ld. Advocate for the appellant. In our view Chapter Note (1) of Chapter 82 takes the grinding wheels with frame work under Chapter 82 and not otherwise. Grinding wheels without frame work is covered under Chapter Heading 68.04. It is admitted to the appe .....

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