https://www.taxtmi.com/caselaws?id=90139 The article explains that an HSS Patta without teeth, capable of multiple uses such as plaining, grooving, cutting and scraping, was treated as an interchangeable tool rather than a simple hand-tool. Heading 82.05 covers hand-tools, while Heading 82.07 covers interchangeable tools for hand-tools or machine tools; the HSN Explanatory Notes support classification under Heading 82.07 where the article performs multiple tool functions. Accordingly, the product was correctly classifiable under Heading 82.07 and not under Heading 82.05. 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 The article explains that an HSS Patta without teeth, capable of multiple uses such as plaining, grooving, cutting and scraping, was treated as an interchangeable tool rather than a simple hand-tool. Heading 82.05 covers hand-tools, while Heading 82.07 covers interchangeable tools for hand-tools or machine tools; the HSN Explanatory Notes support classification under Heading 82.07 where the article performs multiple tool functions. Accordingly, the product was correctly classifiable under Heading 82.07 and not under Heading 82.05. Case-Laws Central Excise Tue, 21 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90139