https://www.taxtmi.com/caselaws?id=83635 Unmounted tungsten carbide inserts used in rock roller bits, octagonals, coal picks, coal scrappers and similar drilling or mining equipment were analysed under Tariff Item 62, which covered tool tips in any form or size made of sintered carbides such as tungsten. By reference to the explanatory notes to Chapter 82.07 of the Customs Cooperation Council Nomenclature, tool tips included sintered carbide products used in drilling and other cutting tools for hard materials, whether sharpened or specially prepared or not, so long as they remained unmounted. Use in mining or drilling equipment, and the fact that the goods were not for metal removal or were said to be blanks, did not justify classification under the residuary entry. en-us Thu, 20 Oct 1994 00:00:00 +0530 Thu, 14 Jul 2011 16:48:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83635 Unmounted tungsten carbide inserts used in rock roller bits, octagonals, coal picks, coal scrappers and similar drilling or mining equipment were analysed under Tariff Item 62, which covered tool tips in any form or size made of sintered carbides such as tungsten. By reference to the explanatory notes to Chapter 82.07 of the Customs Cooperation Council Nomenclature, tool tips included sintered carbide products used in drilling and other cutting tools for hard materials, whether sharpened or specially prepared or not, so long as they remained unmounted. Use in mining or drilling equipment, and the fact that the goods were not for metal removal or were said to be blanks, did not justify classification under the residuary entry. Case-Laws Central Excise Thu, 20 Oct 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83635