https://www.taxtmi.com/caselaws?id=88092 Imported roughing blades designed to be mounted on gear cutting machinery were treated as machine cutting blades rather than interchangeable tools. On the tariff and HSN notes, the articles fell under Chapter Heading 8208.10, not Chapter Heading 8207.90, because they were not independently interchangeable tools within Chapter 82. That classification also defeated the claimed exemption under Notification No. 69/87-Cus., with assessment instead governed by Notification No. 68/87-Cus. The stated ratio is that blades intended for machine mounting must be classified by their machine-cutting function and then tested against the notification exclusions applicable to that tariff treatment. en-us Thu, 18 Dec 1997 00:00:00 +0530 Wed, 14 Sep 2011 18:55:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88092 Imported roughing blades designed to be mounted on gear cutting machinery were treated as machine cutting blades rather than interchangeable tools. On the tariff and HSN notes, the articles fell under Chapter Heading 8208.10, not Chapter Heading 8207.90, because they were not independently interchangeable tools within Chapter 82. That classification also defeated the claimed exemption under Notification No. 69/87-Cus., with assessment instead governed by Notification No. 68/87-Cus. The stated ratio is that blades intended for machine mounting must be classified by their machine-cutting function and then tested against the notification exclusions applicable to that tariff treatment. Case-Laws Customs Thu, 18 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88092