https://www.taxtmi.com/caselaws?id=107137 Clicking dies manufactured from clicking knives were classified by functional use and tariff notes, not by the general description of knives. Heading 8453 covers machinery for making or repairing footwear and, under the explanatory notes, includes clicking presses and dies or interchangeable tools used with such machinery. Because the goods were used in a clicking press for footwear manufacture, they fell within heading 8453 rather than heading 8208. The classification under heading 8453 was upheld and the contrary departmental challenge failed. en-us Fri, 20 Dec 2002 00:00:00 +0530 Sat, 17 Mar 2012 18:18:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107137 Clicking dies manufactured from clicking knives were classified by functional use and tariff notes, not by the general description of knives. Heading 8453 covers machinery for making or repairing footwear and, under the explanatory notes, includes clicking presses and dies or interchangeable tools used with such machinery. Because the goods were used in a clicking press for footwear manufacture, they fell within heading 8453 rather than heading 8208. The classification under heading 8453 was upheld and the contrary departmental challenge failed. Case-Laws Central Excise Fri, 20 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107137