Classification of milling cutter blades as machine-tool fittings upheld under the relevant central excise entry.

T.C. tipped and H.S.S. serrated blades for milling cutters were treated as rotating tools designed to be fitted into machine tools, so they answered the description of tools fitted into machine tools under Entry 51A(iii) of the First Schedule to the Central Excise Act. The contrary classification under Entry 51A(iv) was rejected, and the Tribunal's view was found free from infirmity. The goods were therefore held correctly classifiable under Entry 51A(iii), with the classification in favour of the Revenue upheld.

---

---

Issues: Whether the subject goods, being T.C. tipped and H.S.S. serrated type blades for milling cutters, were classifiable under Entry 51A(iii) or Entry 51A(iv) of the First Schedule to the Central Excise Act.

Analysis: The goods were found to be rotating tools designed to be fitted into machine tools. On that basis, they answered the description of tools fitted into machine tools and fell within Entry 51A(iii). The contrary view taken in revision was not accepted, and no infirmity was found in the Tribunal's classification.

Conclusion: The goods were correctly classifiable under Entry 51A(iii) and not under Entry 51A(iv), and the classification in favour of the Revenue was upheld.

---