Classification of electroplated diamond grinding discs falls under Chapter 68.04, not Chapter 82, because they lacked frame work.

Electroplated diamond grinding discs imported without frame work were held classifiable under Chapter Heading 68.04 rather than Chapter 82. Chapter Note (1) to Chapter 82 was treated as covering grinding wheels with frame work, while the imported goods, lacking such frame work, fell outside that chapter. The reasoning for Chapter 82 was also found inapplicable because the discs could not function as tools without the abrasive substance. On that basis, the goods were classified under Chapter 68.04 against the assessee.

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Issues: Whether electroplated diamond grinding discs are classifiable under Chapter 82 or under Chapter Heading 68.04.

Analysis: The goods imported were grinding wheels without frame work. Chapter Note (1) of Chapter 82 was read as covering grinding wheels with frame work, while goods without frame work fell within Chapter Heading 68.04. The Court also noted that the goods would not function as tools without the abrasive substance and that the reasoning advanced for Chapter 82 did not apply to the imported discs.

Conclusion: The goods are not classifiable under Chapter 82 and are classifiable under Chapter Heading 68.04, against the assessee.

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