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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Government of India Upholds Classification of Wrench as Lever under Central Excises and Salt Act</h1> The Government of India rejected a revision application concerning the classification of a wrench as a hand tool under Item 51A (i) of the Central Excises ... Tools - Wrenches - Liability to duty The Government of India rejected a revision application regarding the classification of a wrench used in manufacturing industrial valves as a hand tool under Item 51A (i) of the Central Excises and Salt Act, 1944. The government found that the wrench in question functions as a lever and is correctly classified as a wrench based on trade parlance and its function. The order-in-appeal was upheld, and the revision application was rejected.

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