https://www.taxtmi.com/caselaws?id=73885 Classification under Tariff Item 51-A(iii) could not be sustained because the record did not establish that the goods answered the statutory description of tools designed for fitting into hand tools, machine tools or tools for working in the hand; the goods were therefore classified under Tariff Item 68. The exemption claim under Notification No. 118/75-C.E. remained dependent on a factual finding on captive consumption and intended use, so that issue was remitted for fresh adjudication and the duty demand was set aside. Penalty for failure to obtain a Central Excise licence and comply with procedure was also set aside because the record did not show deliberate evasion or intentional breach. en-us Tue, 26 Jul 1988 00:00:00 +0530 Sat, 04 Jun 2011 11:47:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73885 Classification under Tariff Item 51-A(iii) could not be sustained because the record did not establish that the goods answered the statutory description of tools designed for fitting into hand tools, machine tools or tools for working in the hand; the goods were therefore classified under Tariff Item 68. The exemption claim under Notification No. 118/75-C.E. remained dependent on a factual finding on captive consumption and intended use, so that issue was remitted for fresh adjudication and the duty demand was set aside. Penalty for failure to obtain a Central Excise licence and comply with procedure was also set aside because the record did not show deliberate evasion or intentional breach. Case-Laws Central Excise Tue, 26 Jul 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73885