9911796707
TMI Blog1999 (1) TMI 274X X X X Extracts X X X X X X X X Extracts X X X X ..... der Chapter sub-heading 8101.100. The Asstt. Collector classified the products and the Assessee, not being satisfied with the classification, filed an appeal before the Collector (Appeals) who classified the products. The description of the goods and the classification thereof by the Asstt. Collector and the Collector (Appeals) is as under : S. No. Name of the Product Classification of the products by Asstt. Collector Collector (Appeals) 1. Wear Parts Blank other than round 8209 8101 2. Round Wear parts blank 8209 8101 3. Work Rest Blade strips 8209 8101 4. Button unground 8209 8209 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is provided only by these articles; that tools if used without these items would have no wear resistance; that this is supported by the write-up submitted by the Assessees on these articles which shows that these articles are essentially intended to be mounted on tools to wear resistance and the actual cuttings etc. is done by them. The ld. submitted that HSN notes both under Chapters 81 and 82 clearly indicate the scope of classification of the products as tungsten and articles thereof and plates, strips etc.; that metal carbides are excluded from the Chapter by virtue of general Chapter Notes 81 in HSN; that the heading excludes tungsten carbide as used in the manufacture of working tipes and edges of cutting tools or dies; that tungsten ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y are appropriately classifiable under Heading 8482.00. 8. The ld. DR submitted that on button unground and inserts, he has nothing to add. 9. The Respondents have submitted cross-objections and have requested for considering their case on the basis of merits. In their cross-objections, they have stated that to be classifiable under Chapter sub-heading 8209.00, the goods must be plates, sticks, tips and the like that they must be meant for tools, that they must be meant for mounting on the tools that they must be sintered metal carbides or cermets. In the cross- objections, it has been contended by the Respondents that it is well settled law that the Assessing Authority should consider all aspects for deciding classification of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which will qualify their products for classification under Chapter sub-heading 8209. The Respondents herein also referred to Rule 3(b) of the Rules of Interpretation, saying that tungsten provides these products essential characteristics and, therefore, the products shall be classifiable as articles of tungsten under Chapter sub-heading 8101.00. They have, therefore, contended that wear parts blanks other than round unground, unground round wear parts blanks, work rest blades strips, T.C. Centres, T.C. Flats shall be classifiable under Chapter sub-heading 8101.00. 10. Insofar as the products Wear parts blanks Jute eyelets and wear parts blanks for jute industries are concerned, they have contended that parts and accessories of certai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ear parts blanks Jute eyelets and wear parts blanks for Jute Industry are concerned, we note that these are items meant for jute industry and used for jute machinery. Since there is a specific provision for parts of jute machinery under Chapter Heading 8448.00, therefore, they will be classifiable under Chapter sub-heading 8448.00. 14. Insofar as cylpebs are concerned, they are solid round cylinders, they are used to ground metal powder; they are used in ball mills. Since they are not steel balls and they are neither articles of Tungsten. Admittedly, they are made of tungsten carbide, therefore, they will be appropriately classifiable under Chapter sub-heading 8482.00 and we hold accordingly. 15. The impugned order is modified t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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