https://www.taxtmi.com/caselaws?id=166139 Diamond impregnated grinding wires bonded to a spring steel wire support were treated as abrasive articles rather than interchangeable tools for customs classification. Because the goods lacked cutting teeth, flutes, grooves or similar features preserving an independent tool identity, they were placed outside Heading 82.05 and within Heading 68.01/16(1) under the mineral substances heading. For countervailing duty purposes, the same ready-to-use goods also fell within Item 51(1) of the Central Excise Tariff Schedule. The note confirms that classification depends on the article's construction and tariff description, not merely its use on a special-purpose machine. 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 a spring steel wire support were treated as abrasive articles rather than interchangeable tools for customs classification. Because the goods lacked cutting teeth, flutes, grooves or similar features preserving an independent tool identity, they were placed outside Heading 82.05 and within Heading 68.01/16(1) under the mineral substances heading. For countervailing duty purposes, the same ready-to-use goods also fell within Item 51(1) of the Central Excise Tariff Schedule. The note confirms that classification depends on the article's construction and tariff description, not merely its use on a special-purpose machine. Case-Laws Central Excise Tue, 19 Apr 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166139