https://www.taxtmi.com/caselaws?id=81302 Interchangeability under Tariff Heading 82.05 was construed by reference to the particular machine for which the tool was designed, not by whether it could serve different machines or multiple functions. On the facts, the flashing plates fitted the Koehlar machine and were used for grinding, shaping and smoothening steel balls, so they fell within heading 82.05 rather than as accessories or parts under heading 84.45/48. The corresponding excise entry was treated as pari materia, supporting countervailing duty under Tariff Item 51A. The redemption fine was also viewed as excessive in light of the goods' value, the importers' status as actual users, and earlier classification controversy, and was substantially reduced. en-us Fri, 19 Apr 1991 00:00:00 +0530 Thu, 23 Jun 2011 16:58:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81302 Interchangeability under Tariff Heading 82.05 was construed by reference to the particular machine for which the tool was designed, not by whether it could serve different machines or multiple functions. On the facts, the flashing plates fitted the Koehlar machine and were used for grinding, shaping and smoothening steel balls, so they fell within heading 82.05 rather than as accessories or parts under heading 84.45/48. The corresponding excise entry was treated as pari materia, supporting countervailing duty under Tariff Item 51A. The redemption fine was also viewed as excessive in light of the goods' value, the importers' status as actual users, and earlier classification controversy, and was substantially reduced. Case-Laws Customs Fri, 19 Apr 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81302