https://www.taxtmi.com/caselaws?id=86019 Imported adaptors, facing heads, tie rods and micro heads were held to be specially designed tool holders and accessories for jig boring machines because they were supplied without cutters and did not themselves perform any cutting operation. Heading 84.66 was treated as covering parts and accessories suitable for use solely or principally with machine-tools, including work or tool holders, while Heading 82.07 applied to interchangeable tools themselves. On that basis, the goods were correctly classified under Tariff Heading 8466.93 and not under Tariff Heading 8207.90. en-us Tue, 08 Oct 1996 00:00:00 +0530 Tue, 09 Aug 2011 16:15:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86019 Imported adaptors, facing heads, tie rods and micro heads were held to be specially designed tool holders and accessories for jig boring machines because they were supplied without cutters and did not themselves perform any cutting operation. Heading 84.66 was treated as covering parts and accessories suitable for use solely or principally with machine-tools, including work or tool holders, while Heading 82.07 applied to interchangeable tools themselves. On that basis, the goods were correctly classified under Tariff Heading 8466.93 and not under Tariff Heading 8207.90. Case-Laws Customs Tue, 08 Oct 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86019