https://www.taxtmi.com/caselaws?id=40912 Imported thread rolling dies specially designed for Tsugami machines, made to precise specifications and usable only for those machines, were held to be component parts essential to the machinery's working. The court applied the principle that an article with no practical use apart from a particular machine remains classifiable under the main tariff entry for machinery components, and is not displaced into an exclusion clause merely because the entry illustratively refers to dies as small tools. On that basis, the dies fell within Item 72(3) and not Item 71(a), the customs classification was rejected, and refund relief followed. en-us Thu, 29 Nov 1979 00:00:00 +0530 Tue, 18 May 2010 10:08:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40912 Imported thread rolling dies specially designed for Tsugami machines, made to precise specifications and usable only for those machines, were held to be component parts essential to the machinery's working. The court applied the principle that an article with no practical use apart from a particular machine remains classifiable under the main tariff entry for machinery components, and is not displaced into an exclusion clause merely because the entry illustratively refers to dies as small tools. On that basis, the dies fell within Item 72(3) and not Item 71(a), the customs classification was rejected, and refund relief followed. Case-Laws Customs Thu, 29 Nov 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40912