https://www.taxtmi.com/caselaws?id=166818 Imported gear cutting tools were held to fall within the tariff description of "milling cutters" under Tariff Item 51A(5) because classification turned on functional character rather than the particular manufacturing use. The Tribunal accepted that tools designed to be fitted into machine tools and used for cutting operations could be covered by the entry even if they performed a specific gear-cutting function. On that basis, the goods were correctly assessed to countervailing duty as milling cutters, and the refund claim failed. en-us Sat, 24 Dec 1983 00:00:00 +0530 Wed, 05 Nov 2014 18:40:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166818 Imported gear cutting tools were held to fall within the tariff description of "milling cutters" under Tariff Item 51A(5) because classification turned on functional character rather than the particular manufacturing use. The Tribunal accepted that tools designed to be fitted into machine tools and used for cutting operations could be covered by the entry even if they performed a specific gear-cutting function. On that basis, the goods were correctly assessed to countervailing duty as milling cutters, and the refund claim failed. Case-Laws Customs Sat, 24 Dec 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166818