https://www.taxtmi.com/caselaws?id=166139 Diamond-impregnated grinding wires bonded to spring steel support are classified as mineral substance articles rather than interchangeable tools where the base metal lacks cutting teeth, flutes, grooves or an independent tool identity after abrasive application. Accordingly, the wires fall under Heading 68.01/16(1), not Heading 82.05, for customs purposes. Because the goods comprise fine diamond grains bonded to spring steel wire and are supplied in ready-to-use form, they also fall within the applicable central excise tariff description for countervailing duty. The customs and countervailing duty classifications therefore sustain the departmental assessments. en-us Tue, 19 Apr 1983 00:00:00 +0530 Tue, 26 Aug 2014 16:57:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166139 Diamond-impregnated grinding wires bonded to spring steel support are classified as mineral substance articles rather than interchangeable tools where the base metal lacks cutting teeth, flutes, grooves or an independent tool identity after abrasive application. Accordingly, the wires fall under Heading 68.01/16(1), not Heading 82.05, for customs purposes. Because the goods comprise fine diamond grains bonded to spring steel wire and are supplied in ready-to-use form, they also fall within the applicable central excise tariff description for countervailing duty. The customs and countervailing duty classifications therefore sustain the departmental assessments. Case-Laws Central Excise Tue, 19 Apr 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166139