… 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
… “polishing products” means the following : (1) polishing discs made from metal carbides, steel, soft metal, wood, … are also covered by this heading. These latter types can be distinguished from the hand tools of heading 82.05 and from … as card sharpening machines. (3) Grinding machines , of different types (e.g., internal surface grinders, centreless …