https://www.taxtmi.com/caselaws?id=87638 Bevel gear cutting blades that are fitted into machinery and are not independently usable as general-purpose tools were classified under Heading 98.06 as machinery parts rather than under Chapter 82 as tools. The tribunal applied the principle that the essential character and functional use of the imported item govern classification, and a later notification was treated only as supporting that approach. On that basis, the goods were assessable under Heading 98.06 at the appropriate rate, the assessee's classification claim failed, and the Revenue's appeal succeeded. en-us Tue, 18 Nov 1997 00:00:00 +0530 Thu, 08 Sep 2011 13:15:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87638 Bevel gear cutting blades that are fitted into machinery and are not independently usable as general-purpose tools were classified under Heading 98.06 as machinery parts rather than under Chapter 82 as tools. The tribunal applied the principle that the essential character and functional use of the imported item govern classification, and a later notification was treated only as supporting that approach. On that basis, the goods were assessable under Heading 98.06 at the appropriate rate, the assessee's classification claim failed, and the Revenue's appeal succeeded. Case-Laws Customs Tue, 18 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87638