https://www.taxtmi.com/caselaws?id=96169 Emery/grinding stones fitted with attached frame work, and used as part of power-operated machinery, fall outside Heading 6801 because the HSN Notes exclude grinding stones with frame works from that heading and direct such goods to Chapter 84 or 85. On the evidence, including the Revenue's own witness admissions that the attachments could be described as frame work, the goods were treated as machinery parts rather than ordinary millstones or grindstones. The goods were therefore classified under Heading 8437 as parts of flour mill machinery, not under Heading 6801. en-us Wed, 02 May 2001 00:00:00 +0530 Sat, 17 Dec 2011 17:07:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96169 Emery/grinding stones fitted with attached frame work, and used as part of power-operated machinery, fall outside Heading 6801 because the HSN Notes exclude grinding stones with frame works from that heading and direct such goods to Chapter 84 or 85. On the evidence, including the Revenue's own witness admissions that the attachments could be described as frame work, the goods were treated as machinery parts rather than ordinary millstones or grindstones. The goods were therefore classified under Heading 8437 as parts of flour mill machinery, not under Heading 6801. Case-Laws Central Excise Wed, 02 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96169