https://www.taxtmi.com/caselaws?id=165929 Honing sticks imported for manufacture of ball and roller bearings were classified under sub-heading (1) of Heading 68.01/16, because the exclusion in sub-heading (2) for "hand polishing stones, whetstones, oil stones and hones" was construed on its plain wording. The Tribunal found that the word "hand" qualified only "polishing stones" and did not extend to whetstones, oil stones or hones. It also held that the Brussels Tariff Explanatory Notes could not override the language of the Customs Tariff Act. As a result, both hand-operated and machine-operated hones fell outside sub-heading (2), and the importer's classification claim was rejected. en-us Tue, 21 Dec 1982 00:00:00 +0530 Wed, 20 Aug 2014 10:39:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165929 Honing sticks imported for manufacture of ball and roller bearings were classified under sub-heading (1) of Heading 68.01/16, because the exclusion in sub-heading (2) for "hand polishing stones, whetstones, oil stones and hones" was construed on its plain wording. The Tribunal found that the word "hand" qualified only "polishing stones" and did not extend to whetstones, oil stones or hones. It also held that the Brussels Tariff Explanatory Notes could not override the language of the Customs Tariff Act. As a result, both hand-operated and machine-operated hones fell outside sub-heading (2), and the importer's classification claim was rejected. Case-Laws Customs Tue, 21 Dec 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165929