https://www.taxtmi.com/caselaws?id=91673 Burnishing balls made of tungsten carbide, used for polishing and smoothening tube interiors, were held classifiable under sub-heading 8101.00. Classification under Heading 82.09 was rejected because the HSN notes cover tool parts such as plates, sticks and tips, while these balls are independent articles and not mounting materials or tool components. The article's composition and functional description supported treatment as tungsten carbide goods, and the alternative tariff headings suggested by the Department were not supported by the technical nature of the product. 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 made of tungsten carbide, used for polishing and smoothening tube interiors, were held classifiable under sub-heading 8101.00. Classification under Heading 82.09 was rejected because the HSN notes cover tool parts such as plates, sticks and tips, while these balls are independent articles and not mounting materials or tool components. The article's composition and functional description supported treatment as tungsten carbide goods, and the alternative tariff headings suggested by the Department were not supported by the technical nature of the product. Case-Laws Central Excise Wed, 26 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91673