CH. 82
- Document type
- Other
- Dated
- Category
- Customs Tariff Act, 1975
Boring bars complete with cutting blades for boring machine tool
1. Boring bars complete with cutting blades for boring machine tool, re-quired for boring of cylinder block of automobile, car and truck, fall under H. 82.05 as compos-ite tools. 1990 (31) ECR 436 (T).
2. Tungsten Carbide Drills are machine tools falling under CTA: SH. 8207.90. 1992 (40) ECR 381 (T).
3. Steel strips for cutting stone fall under CTA: H. 82.01/04 which is spe-cific, not 84.45/48 which is for parts of cutting machines in general. 1993 (44) ECR 419 (T).
4. Tungsten Carbide Tipped Circular Saw BladesCTA: H. 82.01/04 or SH. 8202.20Since the item in question does not fall in any of the Note/clauses (a) to (n) of Section XV, it is not excluded from Section XV which covers Chapter 82. The item is neither a part of general use nor a part separately specified. Therefore, in view of Chapter Notes 1 and 2 of Chapter 82, it is not excluded from Chapter 82 of CTA. A reading of HSN Notes shows that the circular saw blades used only in milling machines fall under H/82.02 as "Hand Tools" or "Parts" of machine tools. The description of the item itself clearly fits in the description of SH/8202.20 of CTA, 1986. Following the ratio of judgments in the case of (i) Winter Misra Diamond Tools Ltd., (ii) CC, Bombay v. Deejay Marble Indus., (iii) CC, Bombay v. Rajasthan Udyog. (iv) Gujarat Steel Tubes Indus., (v) CC v. Manjushree Minerals Ltd., and (vi) Granite (India) Ltd., it is held that the goods fall under CTA: H. 82.01/04. 1997 (70) ECR 692 (T).
2. Tungsten Carbide Drills are machine tools falling under CTA: SH. 8207.90. 1992 (40) ECR 381 (T).
3. Steel strips for cutting stone fall under CTA: H. 82.01/04 which is spe-cific, not 84.45/48 which is for parts of cutting machines in general. 1993 (44) ECR 419 (T).
4. Tungsten Carbide Tipped Circular Saw BladesCTA: H. 82.01/04 or SH. 8202.20Since the item in question does not fall in any of the Note/clauses (a) to (n) of Section XV, it is not excluded from Section XV which covers Chapter 82. The item is neither a part of general use nor a part separately specified. Therefore, in view of Chapter Notes 1 and 2 of Chapter 82, it is not excluded from Chapter 82 of CTA. A reading of HSN Notes shows that the circular saw blades used only in milling machines fall under H/82.02 as "Hand Tools" or "Parts" of machine tools. The description of the item itself clearly fits in the description of SH/8202.20 of CTA, 1986. Following the ratio of judgments in the case of (i) Winter Misra Diamond Tools Ltd., (ii) CC, Bombay v. Deejay Marble Indus., (iii) CC, Bombay v. Rajasthan Udyog. (iv) Gujarat Steel Tubes Indus., (v) CC v. Manjushree Minerals Ltd., and (vi) Granite (India) Ltd., it is held that the goods fall under CTA: H. 82.01/04. 1997 (70) ECR 692 (T).