https://www.taxtmi.com/caselaws?id=100365 Classification of tools imported with an automatic flow-forming machine turns on whether they are interchangeable tools under heading 82.07 or integral machine parts under heading 8462.99. One analysis treats tools specially designed for manufacturing detonator tubes of different sizes as integral to that particular machine, rather than independently usable or interchangeable with other machines; this supports classification under heading 8462.99 and exemption under Notification No. 40/78-Cus. A conflicting majority view treats the accompanying tools as interchangeable under heading 82.07, denies the exemption, and finds the notice within limitation. 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 Classification of tools imported with an automatic flow-forming machine turns on whether they are interchangeable tools under heading 82.07 or integral machine parts under heading 8462.99. One analysis treats tools specially designed for manufacturing detonator tubes of different sizes as integral to that particular machine, rather than independently usable or interchangeable with other machines; this supports classification under heading 8462.99 and exemption under Notification No. 40/78-Cus. A conflicting majority view treats the accompanying tools as interchangeable under heading 82.07, denies the exemption, and finds the notice within limitation. Case-Laws Customs Tue, 07 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100365