https://www.taxtmi.com/caselaws?id=88891 A product specially designed to destroy used disposable syringes and needles was treated as a medical appliance rather than a hand tool because its construction showed a dedicated end-use, including restricted orifices, a lever-operated cutting mechanism and a receptacle for cut portions to reduce infection risk. It was not a general-purpose hand tool and required use on a table or similar surface. Chapter 82 was therefore considered inappropriate. As the goods could also fall within Chapter 90, Rule 3(c) of the Interpretative Rules applied, so the later heading prevailed and the item was classified under heading 9018.90. en-us Tue, 16 Jun 1998 00:00:00 +0530 Thu, 22 Sep 2011 10:41:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88891 A product specially designed to destroy used disposable syringes and needles was treated as a medical appliance rather than a hand tool because its construction showed a dedicated end-use, including restricted orifices, a lever-operated cutting mechanism and a receptacle for cut portions to reduce infection risk. It was not a general-purpose hand tool and required use on a table or similar surface. Chapter 82 was therefore considered inappropriate. As the goods could also fall within Chapter 90, Rule 3(c) of the Interpretative Rules applied, so the later heading prevailed and the item was classified under heading 9018.90. Case-Laws Customs Tue, 16 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88891