Classification of crimping tools as pliers upheld under the excise tariff based on their ordinary functional description.

Crimping tools manufactured by the assessee were treated as pliers because they matched the ordinary meaning of a hand tool with two handles and two jaws used for holding, cutting, bending and shaping wire. On the admitted facts, the Tribunal found the goods answered that description and were not shown to fall under the claimed residuary item. The tools were therefore correctly classified as pliers under Tariff Item No. 51A(i), and the alternative classification claim failed.

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Issues: Whether the crimping tools manufactured by the assessee were classifiable as pliers under Tariff Item No. 51A(i) of the Central Excise Tariff.

Analysis: The product was found to conform to the ordinary meaning of pliers as a hand tool with two handles and two jaws used for holding, cutting, bending, and shaping wire. On the admitted facts and the record before the Tribunal, the goods manufactured by the assessee were held to answer that description and were not shown to fall under the claimed residuary item.

Conclusion: The crimping tools were correctly classified as pliers under Tariff Item No. 51A(i), and the assessee's claim to a different classification failed.

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