https://www.taxtmi.com/caselaws?id=87149 Tariff classification of a multi-purpose hot air hand tool depends on its basic and essential character rather than one of its possible applications. Although the tool could perform welding through a nozzle attachment, it was not a dedicated welding machine. Its catalogue description and functional character identified it as an electro-mechanical hand tool with a self-contained electric motor. The more specific heading for such hand tools therefore applied, while the heading for welding machines did not. The customs classification was affirmed and no relief was granted to the importer. en-us Mon, 21 Apr 1997 00:00:00 +0530 Sat, 03 Sep 2011 11:25:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87149 Tariff classification of a multi-purpose hot air hand tool depends on its basic and essential character rather than one of its possible applications. Although the tool could perform welding through a nozzle attachment, it was not a dedicated welding machine. Its catalogue description and functional character identified it as an electro-mechanical hand tool with a self-contained electric motor. The more specific heading for such hand tools therefore applied, while the heading for welding machines did not. The customs classification was affirmed and no relief was granted to the importer. Case-Laws Customs Mon, 21 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87149