https://www.taxtmi.com/caselaws?id=90139 HSS Patta without teeth is classifiable as an interchangeable tool under Heading 82.07 rather than as a hand-tool under Heading 82.05. Heading 82.05 covers hand-tools, including tools fixed in a specific hand tool, whereas Heading 82.07 covers interchangeable tools for hand-tools or machine tools. Because HSS Patta has multiple applications, including planing, grooving, cutting and scraping, it satisfies the description of an interchangeable tool under the HSN Explanatory Notes. The applicable classification is therefore Heading 82.07. en-us Tue, 21 Jul 1998 00:00:00 +0530 Mon, 03 Oct 2011 17:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90139 HSS Patta without teeth is classifiable as an interchangeable tool under Heading 82.07 rather than as a hand-tool under Heading 82.05. Heading 82.05 covers hand-tools, including tools fixed in a specific hand tool, whereas Heading 82.07 covers interchangeable tools for hand-tools or machine tools. Because HSS Patta has multiple applications, including planing, grooving, cutting and scraping, it satisfies the description of an interchangeable tool under the HSN Explanatory Notes. The applicable classification is therefore Heading 82.07. Case-Laws Central Excise Tue, 21 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90139