Interchangeable tool classification: HSS Patta without teeth falls under Heading 82.07, not hand-tools under Heading 82.05.

The article explains that an HSS Patta without teeth, capable of multiple uses such as plaining, grooving, cutting and scraping, was treated as an interchangeable tool rather than a simple hand-tool. Heading 82.05 covers hand-tools, while Heading 82.07 covers interchangeable tools for hand-tools or machine tools; the HSN Explanatory Notes support classification under Heading 82.07 where the article performs multiple tool functions. Accordingly, the product was correctly classifiable under Heading 82.07 and not under Heading 82.05.

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Issues: Whether the article described as "HSS Patta" (without teeth) was classifiable under Heading 82.05 as hand-tools or under Heading 82.07 as interchangeable tools.

Analysis: Heading 82.05 covered hand-tools, while Heading 82.07 covered interchangeable tools for hand-tools or machine tools. The product was shown to have multiple applications, including plaining, grooving, cutting and scraping, and the HSN Explanatory Notes indicated that interchangeable tools used for such purposes fell under Heading 82.07. A tool fixed in a specific hand tool could fall under Heading 82.05, but a product capable of multiple applications satisfied the description of an interchangeable tool.

Conclusion: The product was correctly classifiable under Heading 82.07 and not under Heading 82.05.

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