https://www.taxtmi.com/caselaws?id=83993 Wood peeling knives designed exclusively for use with wood-working machines were treated as parts of machinery under Chapter 84 and classified under sub-heading 9806. The Tribunal followed the earlier Larger Bench view that such machine parts fall within Heading 98.06, and held that any possible treatment of the goods as tools under Chapter 82 did not secure notification relief because the express proviso excluded interchangeable tools. On that basis, the knives used with wood-working machines under Heading 84.65 were held ineligible for the claimed concessional customs treatment, and the classification under sub-heading 9806 was maintained. en-us Tue, 17 Jan 1995 00:00:00 +0530 Tue, 19 Jul 2011 11:23:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83993 Wood peeling knives designed exclusively for use with wood-working machines were treated as parts of machinery under Chapter 84 and classified under sub-heading 9806. The Tribunal followed the earlier Larger Bench view that such machine parts fall within Heading 98.06, and held that any possible treatment of the goods as tools under Chapter 82 did not secure notification relief because the express proviso excluded interchangeable tools. On that basis, the knives used with wood-working machines under Heading 84.65 were held ineligible for the claimed concessional customs treatment, and the classification under sub-heading 9806 was maintained. Case-Laws Customs Tue, 17 Jan 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83993