https://www.taxtmi.com/caselaws?id=74180 Thread roll dies specially made for use in a thread rolling machine were classified as machine parts suitable for use solely or principally with such machines, not as interchangeable hand tools. The earlier High Court ruling on similar goods was treated as relevant because it distinguished component parts of machinery from tools, and Heading 84.45/48 was read as the appropriate analogue for such machine parts. Heading 82.05 was confined to interchangeable tools of a different character. The goods were therefore classifiable under Heading 84.45/48 and not under Heading 82.05, with relief granted to the assessee. en-us Thu, 05 Mar 1987 00:00:00 +0530 Tue, 07 Jun 2011 12:22:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74180 Thread roll dies specially made for use in a thread rolling machine were classified as machine parts suitable for use solely or principally with such machines, not as interchangeable hand tools. The earlier High Court ruling on similar goods was treated as relevant because it distinguished component parts of machinery from tools, and Heading 84.45/48 was read as the appropriate analogue for such machine parts. Heading 82.05 was confined to interchangeable tools of a different character. The goods were therefore classifiable under Heading 84.45/48 and not under Heading 82.05, with relief granted to the assessee. Case-Laws Customs Thu, 05 Mar 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74180