https://www.taxtmi.com/caselaws?id=90606 Diamond rollers mounted on rotating shafts and used to dress and true grinding wheels fall under Heading 8207 as interchangeable tools. Catalogue descriptions and HSN explanatory notes treat dressing and truing tools as interchangeable tools. Their composite construction-a base-metal working part coated with abrasive material-together with grooves and their retained independent identity and function, supports this classification. Classification as parts of grinding machines under Heading 8466.93 or as abrasive articles under Heading 68.04 does not apply. en-us Thu, 18 Sep 1997 00:00:00 +0530 Mon, 10 Oct 2011 12:37:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90606 Diamond rollers mounted on rotating shafts and used to dress and true grinding wheels fall under Heading 8207 as interchangeable tools. Catalogue descriptions and HSN explanatory notes treat dressing and truing tools as interchangeable tools. Their composite construction-a base-metal working part coated with abrasive material-together with grooves and their retained independent identity and function, supports this classification. Classification as parts of grinding machines under Heading 8466.93 or as abrasive articles under Heading 68.04 does not apply. Case-Laws Customs Thu, 18 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90606