https://www.taxtmi.com/caselaws?id=85983 Carbide tipped circular saws and tungsten carbide tipped circular saw blades were classified as saws and saw blades under Heading 82.01/04 of the Customs Tariff Act, 1975. Applying Section XV, Chapter 82 notes, tariff descriptions and HSN explanatory notes, the item was treated as a circular saw blade rather than a knife or ordinary cutting blade. Heading 82.06, which covers knives and cutting blades for machines or mechanical appliances, was rejected because the goods answered the more specific description of saw blades. The alternative machine-tool based classification sought by the importers was also declined, and the Revenue's classification was restored. en-us Fri, 31 May 1996 00:00:00 +0530 Tue, 09 Aug 2011 14:16:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85983 Carbide tipped circular saws and tungsten carbide tipped circular saw blades were classified as saws and saw blades under Heading 82.01/04 of the Customs Tariff Act, 1975. Applying Section XV, Chapter 82 notes, tariff descriptions and HSN explanatory notes, the item was treated as a circular saw blade rather than a knife or ordinary cutting blade. Heading 82.06, which covers knives and cutting blades for machines or mechanical appliances, was rejected because the goods answered the more specific description of saw blades. The alternative machine-tool based classification sought by the importers was also declined, and the Revenue's classification was restored. Case-Laws Customs Fri, 31 May 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85983