https://www.taxtmi.com/caselaws?id=100365 The note examines whether transfer and additional tools imported with an automatic flow forming machine were classifiable as interchangeable tools under heading 82.07 or as parts of the machine under heading 8462.99, and whether exemption under Notification No. 40/78-Cus. applied. It states that, on one view, the tools were specially imported for the particular machine, were not shown to be independently usable or interchangeable with other machines, and were therefore integral parts classifiable under heading 8462.99, preserving the exemption. The note also records a concurring opinion taking the opposite view on interchangeability, limitation, and exemption. en-us Tue, 07 Aug 2001 00:00:00 +0530 Wed, 01 Feb 2012 11:44:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100365 The note examines whether transfer and additional tools imported with an automatic flow forming machine were classifiable as interchangeable tools under heading 82.07 or as parts of the machine under heading 8462.99, and whether exemption under Notification No. 40/78-Cus. applied. It states that, on one view, the tools were specially imported for the particular machine, were not shown to be independently usable or interchangeable with other machines, and were therefore integral parts classifiable under heading 8462.99, preserving the exemption. The note also records a concurring opinion taking the opposite view on interchangeability, limitation, and exemption. Case-Laws Customs Tue, 07 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100365