Case Laws

 

2001(04)LCX0040: Sharpmax Engineers: Kitchen knives are classifiable under sub-heading 8211 00.

 

1997(12)LCX0138: Automotive Axles Ltd: Gear cutting tools are classifiable under sub-heading 8208 10.

 

1997(12)LCX0021: Hindustan National Glass & Indus. Ltd: Shear Blades are classifiable under  sub-heading 8208 90.

 

1997(10)LCX0145: Paharia Marbles Ltd.: Marble cutting use plates, machine is classifiable under heading 8206.

 

1997(09)LCX0005: Addison & Co.Ltd : Diamonds Rollers are classifiable under heading 8207.

 

1996(11)LCX0134: Muddeereswara Overseas Traders Pvt Ltd: Blades of saw steel shear blades are classifiable under sub-heading 8202 99.

 

1996(05)LCX0113: New Tec Tool Manufacturers Co.: Circulars Saw used as cutting appliance is classifiable under sub-heading 8202 20.

 

1994(08)LCX0031: Bajaj Auto Ltd: Dies for scooter parts are classifiable under heading 8205.

 

1994(05)LCX0021: Sharpmax Engineers: Knife-cum-scissor sharpner  are classifiable under heading 8205.

1994(02)LCX0090: Gujrat  Steel Tubes Industries: Circulars Saw Blades (Friction Type) do not cease to be ‘ tools’ classifiable under chapter 82.

1991(04)LCX0050: New Haven Steel Ball Corpn. Ltd.: Flashing plates are classifiable under heading 8205 .

 

1990(05)LCX0079: Granite (India): Gang Saw Blades are classifiable as Hand Tools under heading 8201/04.

 

1990(05)LCX0053: Hindustan Motors Ltd: Boring bar and cutting blades are classifiable under heading 8205.