https://www.taxtmi.com/caselaws?id=90845 Imported thread rolling dies and similar tools were held to be classifiable as parts of machine tools under Chapter 84, not as interchangeable tools under Heading 82.07, because their specific use with machine tools brought them within the earlier Sarada Industries line of decisions and the coverage of parts and accessories under Heading 84.66. Section Note 1(k) of Section XVI did not defeat classification under Chapter 84 once the goods were properly treated as machine-tool parts. On that basis, eligibility for Heading 98.06 and Notification 156/86 followed, and the revenue challenge failed. en-us Wed, 27 Jan 1999 00:00:00 +0530 Tue, 11 Oct 2011 18:45:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90845 Imported thread rolling dies and similar tools were held to be classifiable as parts of machine tools under Chapter 84, not as interchangeable tools under Heading 82.07, because their specific use with machine tools brought them within the earlier Sarada Industries line of decisions and the coverage of parts and accessories under Heading 84.66. Section Note 1(k) of Section XVI did not defeat classification under Chapter 84 once the goods were properly treated as machine-tool parts. On that basis, eligibility for Heading 98.06 and Notification 156/86 followed, and the revenue challenge failed. Case-Laws Customs Wed, 27 Jan 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90845