https://www.taxtmi.com/caselaws?id=88933 Electroplated diamond grinding discs imported without frame work were held classifiable under Chapter Heading 68.04 rather than Chapter 82. Chapter Note (1) to Chapter 82 was treated as covering grinding wheels with frame work, while the imported goods, lacking such frame work, fell outside that chapter. The reasoning for Chapter 82 was also found inapplicable because the discs could not function as tools without the abrasive substance. On that basis, the goods were classified under Chapter 68.04 against the assessee. en-us Wed, 05 Aug 1998 00:00:00 +0530 Thu, 22 Sep 2011 12:40:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88933 Electroplated diamond grinding discs imported without frame work were held classifiable under Chapter Heading 68.04 rather than Chapter 82. Chapter Note (1) to Chapter 82 was treated as covering grinding wheels with frame work, while the imported goods, lacking such frame work, fell outside that chapter. The reasoning for Chapter 82 was also found inapplicable because the discs could not function as tools without the abrasive substance. On that basis, the goods were classified under Chapter 68.04 against the assessee. Case-Laws Customs Wed, 05 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88933