Classification by end use: broken grinding wheels to be classified by their marketable end use, no new tariff heading. No amendment to the Central Excise tariff is required for broken grinding wheels as the tariff aligns with the H.S.N.; such wheels should be classified by their end use into appropriate existing headings where they serve marketable purposes (e.g., polishing, scrubbing). Field formations are to implement this end use classification in assessments and administrative action.
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Provisions expressly mentioned in the judgment/order text.
Classification by end use: broken grinding wheels to be classified by their marketable end use, no new tariff heading.
No amendment to the Central Excise tariff is required for broken grinding wheels as the tariff aligns with the H.S.N.; such wheels should be classified by their end use into appropriate existing headings where they serve marketable purposes (e.g., polishing, scrubbing). Field formations are to implement this end use classification in assessments and administrative action.
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