Blades of saw steel shear blades are classifiable under sub-heading 8202.99 of the Customs Tariff and not under sub-Heading 8203.30 or 8208.90 ibid. - Muddeereswara Overseas Traders Pvt. Ltd. v. Collector - 1997 (91) E.L.T. 644 (Tribunal).

Blades - Shear blades being classifiable under sub-Heading 8208.90 of Customs Tariff Act, 1975 not eligible for benefit of exemption under Notification No. 59/87-Cus., dated 1-3-1987 (as amended) or Notification No. 172/89-Cus., dated 29-5-1989. - Hindustan National Glass & Indus. Ltd v. Assistant Collector - 1998 (103) E.L.T. 82 (Tribunal).

Circular Saw Blades (Friction Type). - Parts of machinery falling under Chapter 84 of Customs Tariff Act, 1975 though classifiable under Heading 98.06 ibid but do not cease to be 'tools' classifiable under Chapter 82 ibid for the purpose of Notification No. 69/87-Cus., dated 1-3-1987. Benefit of Notification No. 69/87excluded by virtue of Sl. No. (xi) of the proviso. - Gujarat Steel Tubes Industries v. Collector - 1994 (71) E.L.T. 756 (Tribunal).

Composite Tools - Boring bars and cutting blades are composite tools classifiable under Heading 82.05 of Customs Tariff Act, 1975. - Hindustan Motors Ltd. v. Collector - 1990 (48) E.L.T. 586 (Tribunal).

Diamond rollers mounted on a rotating shaft and pressed against the grinding wheel and by rotating both, the grinding wheel is dressed according to requirement are classifiable as interchangeable tools under Heading 82.07 of Customs Tariff Act, 1975 and not as parts of machine under sub-heading 8466.93 ibid or Heading 68.04 ibid or Heading 68.04 ibid. - Addison & Co. Ltd. v. Commissioner - 1999 (110) E.L.T. 761 (Tribunal).

Dies for scooter parts are classifiable under Heading 82.05 of Customs Tariff Act, 1975 as interchangeable tools for hand tools. - Bajaj Auto Ltd. v. Collector - 1994 (74) E.L.T. 312 (Tribunal).

Destruclip. - See under CHAPTER 90.

Gear cutting tools are roughing blades required to be mounted on the gear cutting apparatus for use as gear cutting tools and not interchangeable tools hence classifiable under sub-heading 8208.10 of the Customs Tariff Act, 1975, read with sub-heading 8461.40 ibid. - Benefit of Notification No. 69/87-Cus. not available. - Automotive Axles Ltd. v. Collector - 1998 (100) E.L.T. 348 (Tribunal).

Grinding wheels - Electroplated diamond grinding disc without frame work. - See under CHAPTER 68.

Saw. - Circular Saw used as cutting appliance is classifiable under sub-heading 8202.20 of Customs Tariff Act, 1975. - Collector v. New Tech Tool Manufacturers Co. - 1997 (90) E.L.T. 143 (Tribunal).

Tool holder. - See under CHAPTER 84.