Tariff classification of double hole perforators: not punching machines and not covered by the excise entry.

Double hole perforators were examined for classification as punching machines under Tariff Item 33D of the Central Excise Tariff. The relevant test was whether the goods fell within the meaning of that tariff entry; on the same reasoning previously applied to single hole perforators, double hole perforators were treated as standing on the same footing and outside the scope of punching machines. They were therefore not covered by Tariff Item 33D and were not liable to duty under that item.

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Issues: Whether double hole perforators manufactured by the assessee were liable to duty as punching machines under Tariff Item 33D of the Central Excise Tariff.

Analysis: The relevant test was whether the goods in question fell within the meaning of punching machines under Tariff Item 33D. The decision noted that single hole perforators had already been treated as outside that tariff item. On the same basis, double hole perforators were considered to stand on the same footing and not to be covered by the tariff entry.

Conclusion: The goods did not fall within Tariff Item 33D and were not dutiable under that item.

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