https://www.taxtmi.com/caselaws?id=96251 Circular blades, bias cutting blades, and top and bottom cutting blades were classified by reference to the product description and the tariff headings. Heading 82.02 covered blades for saws of all kinds, while Heading 82.08 covered knives and cutting blades for machines or mechanical appliances. Because the disputed goods were not saw blades and were not usable with saws, they fell outside Heading 82.02. The Explanatory Notes under the Harmonised System supported this distinction, and the goods were correctly classifiable under Heading 82.08. en-us Wed, 19 Jan 2000 00:00:00 +0530 Tue, 20 Dec 2011 13:28:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96251 Circular blades, bias cutting blades, and top and bottom cutting blades were classified by reference to the product description and the tariff headings. Heading 82.02 covered blades for saws of all kinds, while Heading 82.08 covered knives and cutting blades for machines or mechanical appliances. Because the disputed goods were not saw blades and were not usable with saws, they fell outside Heading 82.02. The Explanatory Notes under the Harmonised System supported this distinction, and the goods were correctly classifiable under Heading 82.08. Case-Laws Central Excise Wed, 19 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96251