https://www.taxtmi.com/caselaws?id=74617 Complete sets of spare dies for a press were classified as non-interchangeable tools, so they fell under heading 84.45/48 of the Customs Tariff rather than heading 82.05. The classification followed earlier Tribunal reasoning that dies sets lacking interchangeability are not covered by heading 82.05. On that basis, the re-assessment for the disputed item was accepted and the appeal succeeded for that item. en-us Fri, 06 Apr 1984 00:00:00 +0530 Thu, 09 Jun 2011 18:44:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74617 Complete sets of spare dies for a press were classified as non-interchangeable tools, so they fell under heading 84.45/48 of the Customs Tariff rather than heading 82.05. The classification followed earlier Tribunal reasoning that dies sets lacking interchangeability are not covered by heading 82.05. On that basis, the re-assessment for the disputed item was accepted and the appeal succeeded for that item. Case-Laws Customs Fri, 06 Apr 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74617