https://www.taxtmi.com/caselaws?id=89852 Cutting blades designed for use with a bevel gear generation machine fall under Heading 8208.10, where duty is linked to the machine or mechanical appliance for which the blades are designed. Duty determination must therefore take account of any exemption or concessional customs treatment available to the related machine. The later amendment to Notification No. 4/91-Cus. is described as clarifying the intended position and resolving ambiguity in the earlier wording, supporting aligned duty treatment for the blades and the machine. en-us Wed, 02 Sep 1998 00:00:00 +0530 Fri, 30 Sep 2011 11:21:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89852 Cutting blades designed for use with a bevel gear generation machine fall under Heading 8208.10, where duty is linked to the machine or mechanical appliance for which the blades are designed. Duty determination must therefore take account of any exemption or concessional customs treatment available to the related machine. The later amendment to Notification No. 4/91-Cus. is described as clarifying the intended position and resolving ambiguity in the earlier wording, supporting aligned duty treatment for the blades and the machine. Case-Laws Customs Wed, 02 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89852