ABRASIVE STONES USED FOR POLISHING/FINE GRINDING. DESIGNED FOR USE TO"CLEAN UP" MOULDS AND DIES. THE STONES ARE MADE OF MEDIUM-HARD ALUMINIUM OXIDE. THEY ARE RECTANGULAR IN SHAPE WITH DIMENSIONS OF 12X1X1 CM. THESE ARE USED AS HAND TOOLS.

CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING:- GENERAL INTERPRETATIVE RULES (GIR)S GIR 1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 6804 MILLSTONES, GRINDSTONES, GRINDING WHEELS AND THE LIKE, WITHOUT FRAMEWORKS, FOR GRINDING, SHARPENING, POLISHING, TRUEING OR CUTTING, HAND SHARPENING OR POLISHING STONES, AND PARTS THEREOF, OF NATURAL STONE, OF AGGLOMERATED NATURAL OR ARTIFICIAL ABRASIVES, OR OF CERAMICS, WITH OR WITHOUT PARTS OF OTHER MATERIALS. GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 680430 HAND SHARPENING OR POLISHING STONES. ALSO CLASSIFIED IN ACCORDANCE WITH HSEN'S TO 6804 PARAGRAPH (4) REFERS.