Plain-language tariff interpretation governs classification of honing stones, with external explanatory notes excluded from control.

Honing stones, including machine-operated honing stones, were held to fall outside Item 68.01/16(2) of the Indian Customs Tariff and to be classifiable under Item 68.01/16(1). The Tribunal construed the tariff entry according to its plain language and treated the exclusion of hand polishing stones, whet stones, oil stones and hones as extending to hones generally, not only hand-operated hones. It also declined to rely on BTN explanatory notes because they were not incorporated into the Customs Tariff. The classification adopted against the assessee was therefore upheld.

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Issues: Whether honing stones, including machine-operated honing stones, were classifiable under Item 68.01/16(1) of the Indian Customs Tariff or were excluded from Item 68.01/16(2).

Analysis: The Tribunal applied the plain meaning of the tariff entry and held that the explanatory notes to the BTN were not incorporated into the Customs Tariff. On that construction, the phrase excluding hand polishing stones, whet stones, oil stones and hones was read as excluding hones generally, and not merely hand-operated hones. The Tribunal also followed its earlier decision on the same tariff question, which had taken the same view on classification.

Conclusion: Honing stones, whether hand-operated or machine-operated, were excluded from Item 68.01/16(2) and were correctly assessed under Item 68.01/16(1), against the assessee.

Final Conclusion: The tariff entry was construed on its plain language, and the impugned classification was upheld.

Ratio Decidendi: Where a tariff entry is unambiguous, classification must be determined on the plain words of the entry, and external explanatory notes not incorporated into the tariff cannot control that interpretation.

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