https://www.taxtmi.com/caselaws?id=86401 Dies and tungsten carbide heading pellets used in a cold forging machine were held to be interchangeable tools, not parts or accessories of machine tools. Heading 82.02 specifically covers dies for drawing or extruding metal, while Heading 84.66 applies only to parts and accessories suitable for use solely or principally with machine tools of Headings 84.56 to 84.65. As the goods functioned as external working tools and no material showed they were machine-tool components, classification under Heading 82.02 / sub-heading 8202.10 was upheld and sub-heading 8466.00 was rejected. en-us Mon, 10 Feb 1997 00:00:00 +0530 Wed, 24 Aug 2011 16:06:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86401 Dies and tungsten carbide heading pellets used in a cold forging machine were held to be interchangeable tools, not parts or accessories of machine tools. Heading 82.02 specifically covers dies for drawing or extruding metal, while Heading 84.66 applies only to parts and accessories suitable for use solely or principally with machine tools of Headings 84.56 to 84.65. As the goods functioned as external working tools and no material showed they were machine-tool components, classification under Heading 82.02 / sub-heading 8202.10 was upheld and sub-heading 8466.00 was rejected. Case-Laws Central Excise Mon, 10 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86401