TMI Blog1999 (1) TMI 152X X X X Extracts X X X X X X X X Extracts X X X X ..... assification under Heading No. 98.06 and for benefit of Notification 156/86. 2. The authorities on the other hand assessed to duty at 60% + 45% + additional duty of 20% under Heading No. 8207.40 or 8207.90 CTA/Heading No. 82.07 CET, on the ground that the same are interchangeable tools. The importer urged before the Collector (Appeals) that the items are only tools fit for use on a metal working machine tool. It had also been pointed out that the items in the earlier imports had been classified only under Chapter 84 and granted the benefit of Heading 98.06 read with the relevant notifications. It had also been pleaded that thread rolling dies were exclusively used in certain machine tools and they were required to have been considered as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Learned DR reitered the grounds made out in the appeal. 6. On the other hand, learned Advocate submits that the issue is no longer res integra and the matter had been examined by the Madras High Court in the case of M/s Sarada Industries v. The Joint Secretary to the Government of India in W.P. Nos. 2632, 2652 and 3464 of 1977 and by order dated 29-11-1979 [1981 (8) E.L.T. 262 (Mad.)] the Madras High Court had held that the items in question are not interchangeable tools but parts of machines and in this regard the High Court has looked into several judgments and case laws including Chapter Notes relied herein. He produces copy of the said judgment. This judgment was also referred by the Tribunal comprising of Three Members in the case of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Heading Nos. 84.56 to 84.65. Chapter Headings 84.56 to Chapter 84.65 deals with machine tools of various types. Therefore, parts and accessories suitable for use solely or principally with the machines of these headings are required to be classified only under 84.66 and not under the heading interchangeable tools under Chapter 82.66. Therefore, the classification arrived at by the Collector (Appeals) in terms of the prayer made by the appellants is totally sustainable as there is no dispute by the revenue that the items are not used as parts in the machine tools. In the case of Sarada Industries the Hon ble Madras High Court went into great detail on technical aspects of the matter and held the item to be parts of machine tools under Head ..... X X X X Extracts X X X X X X X X Extracts X X X X
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