https://www.taxtmi.com/caselaws?id=86182 Imported machine saw blades are classified under Heading 8202.99 as blades for saws of all kinds, including blades for machines, rather than under Heading 8208.90 for knives and cutting blades for machines. The tariff distinction turns on the specific coverage of Heading 82.02, which expressly includes saw blades, while Heading 82.08 is directed to knives and cutting blades used in machines or mechanical appliances. HSN Explanatory Notes and Tribunal precedent support classification of machine saw blades under Heading 82.02, so reassessment under that entry was upheld and the claim for Heading 8208.90 failed. en-us Fri, 08 Nov 1996 00:00:00 +0530 Wed, 10 Aug 2011 16:41:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86182 Imported machine saw blades are classified under Heading 8202.99 as blades for saws of all kinds, including blades for machines, rather than under Heading 8208.90 for knives and cutting blades for machines. The tariff distinction turns on the specific coverage of Heading 82.02, which expressly includes saw blades, while Heading 82.08 is directed to knives and cutting blades used in machines or mechanical appliances. HSN Explanatory Notes and Tribunal precedent support classification of machine saw blades under Heading 82.02, so reassessment under that entry was upheld and the claim for Heading 8208.90 failed. Case-Laws Customs Fri, 08 Nov 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86182