https://www.taxtmi.com/caselaws?id=91673 Burnishing balls manufactured predominantly from tungsten carbide and used to polish and smooth the inner surface of tubes fall under Central Excise Tariff sub-heading 8101.00. Heading 82.09 does not apply because its Harmonised System explanatory notes concern plates, sticks, tips and similar tool parts or mounting materials, whereas the balls are independent articles rather than parts of tools. Their technical description and material composition did not support alternative tariff classifications, and a departure from the earlier departmental classification lacked cogent reasons. en-us Wed, 26 Aug 1998 00:00:00 +0530 Thu, 20 Oct 2011 11:32:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91673 Burnishing balls manufactured predominantly from tungsten carbide and used to polish and smooth the inner surface of tubes fall under Central Excise Tariff sub-heading 8101.00. Heading 82.09 does not apply because its Harmonised System explanatory notes concern plates, sticks, tips and similar tool parts or mounting materials, whereas the balls are independent articles rather than parts of tools. Their technical description and material composition did not support alternative tariff classifications, and a departure from the earlier departmental classification lacked cogent reasons. Case-Laws Central Excise Wed, 26 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91673