https://www.taxtmi.com/caselaws?id=85365 Imported carbide tipped circular saw blades were classified under Heading 82.01/04 because that heading specifically covers saws and blades for hand or machine saws, including toothless saw blades. Heading 82.05 was rejected since the goods were not interchangeable tools for hand tools or machine tools, but saw blades intended only for machine tools. Heading 82.06 was also rejected because the goods were saw blades, not knives or cutting blades for machines or mechanical appliances. Heading 84.45/48 was inapplicable because articles of Chapter 82 are excluded from Chapter 84 by Note 1(ij) to Section XVI. en-us Tue, 25 Jun 1996 00:00:00 +0530 Thu, 04 Aug 2011 15:49:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85365 Imported carbide tipped circular saw blades were classified under Heading 82.01/04 because that heading specifically covers saws and blades for hand or machine saws, including toothless saw blades. Heading 82.05 was rejected since the goods were not interchangeable tools for hand tools or machine tools, but saw blades intended only for machine tools. Heading 82.06 was also rejected because the goods were saw blades, not knives or cutting blades for machines or mechanical appliances. Heading 84.45/48 was inapplicable because articles of Chapter 82 are excluded from Chapter 84 by Note 1(ij) to Section XVI. Case-Laws Customs Tue, 25 Jun 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85365