Gear-cutting, gear-grinding, and gear-finishing machines are specifically provided for under 846140 in this heading, which takes precedence over the general grinding-machines heading. The specificity of the gear-working provision means that a machine designed to grind gear teeth is classified here rather than under the abrasive-finishing heading.

A stationary metal-cutting band saw or circular cold saw that removes metal by cutting falls under 846150 as a sawing or cutting-off machine for metal removal. Hand-held power saws and woodworking saws are classified in different headings. The material being cut (metal) and the machine's stationary, industrial design are the key factors confirming classification here.