https://www.taxtmi.com/caselaws?id=166099 Honing stones, including machine-operated honing stones, were held to fall outside Item 68.01/16(2) of the Indian Customs Tariff and to be classifiable under Item 68.01/16(1). The Tribunal construed the tariff entry according to its plain language and treated the exclusion of hand polishing stones, whet stones, oil stones and hones as extending to hones generally, not only hand-operated hones. It also declined to rely on BTN explanatory notes because they were not incorporated into the Customs Tariff. The classification adopted against the assessee was therefore upheld. en-us Mon, 28 Mar 1983 00:00:00 +0530 Mon, 25 Aug 2014 17:32:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166099 Honing stones, including machine-operated honing stones, were held to fall outside Item 68.01/16(2) of the Indian Customs Tariff and to be classifiable under Item 68.01/16(1). The Tribunal construed the tariff entry according to its plain language and treated the exclusion of hand polishing stones, whet stones, oil stones and hones as extending to hones generally, not only hand-operated hones. It also declined to rely on BTN explanatory notes because they were not incorporated into the Customs Tariff. The classification adopted against the assessee was therefore upheld. Case-Laws Customs Mon, 28 Mar 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166099