https://www.taxtmi.com/caselaws?id=92430 Moulding dyes used for ceramic products were held to fall under Heading 84.80 as moulds for ceramic pastes, not under Heading 8466 as parts and accessories of machine tools. The classification turned on the tariff description and the HSN Explanatory Notes, which expressly include moulds for ceramic articles within Heading 84.80. No evidence was produced to show that the goods were used solely or principally as parts or accessories of machines covered by Heading 8466, so the more specific mould heading prevailed and the classification in the impugned order was upheld. en-us Wed, 08 Sep 1999 00:00:00 +0530 Tue, 01 Nov 2011 15:51:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92430 Moulding dyes used for ceramic products were held to fall under Heading 84.80 as moulds for ceramic pastes, not under Heading 8466 as parts and accessories of machine tools. The classification turned on the tariff description and the HSN Explanatory Notes, which expressly include moulds for ceramic articles within Heading 84.80. No evidence was produced to show that the goods were used solely or principally as parts or accessories of machines covered by Heading 8466, so the more specific mould heading prevailed and the classification in the impugned order was upheld. Case-Laws Central Excise Wed, 08 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92430