… Machine-tools for deburring, sharpening, grinding, honing, lapping, polishing or otherwise finishing … gear cutting, gear grinding or gear finishing machines of heading 84.61. …
Explanatory notes
… 84.60 ‑ Machine‑tools for deburring, sharpening, grinding, honing, lapping, polishing or otherwise finishing … gear cutting, gear grinding or gear finishing machines of heading 84.61 (+). - Flat‑surface grinding … “polishing products” means the following : (1) polishing discs made from metal carbides, steel, soft metal, wood, …