The torso of the emperor has been worked over with the tooth chisel before smoother shaping with flat and round-headed chisels. The tooth chiseling in this case is fairly fine and a flat-toothed chisel is used (probably with four teeth), unlike elsewhere on this panel where the tooth chisel is used for rougher work.
A round-headed chisel is used on the musculature of the torso to give it emphasis. The carver is using this tool here running along the forms to define them.