Tariff classification of abrasive cutting wheels turned on whether "grinding wheels and the like" covered cutting wheels.

Imported thin rubber abrasive cutting wheels were classified under sub-heading 6801.10 because "grinding wheels and the like" was read to include similar goods used for grinding, cutting and allied operations, not only wheels used exclusively for grinding. The more specific tariff entry prevailed over the residuary sub-heading 6801.90, so the claim for classification under the residual entry was rejected. Technical reference was held irrelevant to the customs classification exercise, which remained for the customs authorities to determine.

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Issues: Whether imported thin rubber abrasive cutting wheels were classifiable under sub-heading 6801.10 as grinding wheels and the like, or under sub-heading 6801.90 as others.

Analysis: The goods were examined in the light of the tariff description and the HSN Explanatory Notes. The expression "grinding wheels and the like" was treated as covering similar products used for grinding, cutting and allied operations, not only wheels used exclusively for grinding. On that basis, grinding wheels and cutting wheels were regarded as like goods for classification purposes, and the more specific sub-heading was preferred over the residuary entry. The request for technical reference was also found to have no bearing, since classification was for the customs authorities to determine.

Conclusion: The goods were correctly classified under sub-heading 6801.10, and the assessee's claim under sub-heading 6801.90 was rejected.

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