https://www.taxtmi.com/caselaws?id=88092 Imported roughing blades designed to be mounted on gear-cutting apparatus fall under the tariff heading for knives and cutting blades for machines, rather than the heading for interchangeable tools. Technical literature, catalogue descriptions, bill-of-entry particulars, and tariff and HSN notes support classification as machine cutting blades used in metalworking. This classification excludes the blades from the claimed customs exemption because the relevant notification excludes such tools. The blades are therefore assessable under the alternative notification applicable to the adopted tariff classification. 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 apparatus fall under the tariff heading for knives and cutting blades for machines, rather than the heading for interchangeable tools. Technical literature, catalogue descriptions, bill-of-entry particulars, and tariff and HSN notes support classification as machine cutting blades used in metalworking. This classification excludes the blades from the claimed customs exemption because the relevant notification excludes such tools. The blades are therefore assessable under the alternative notification applicable to the adopted tariff classification. Case-Laws Customs Thu, 18 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88092