https://www.taxtmi.com/caselaws?id=74205 Portable electric drill machines and allied drill/grinding attachments were held classifiable as tools for working in the hand under Tariff Item 51A(ii), not under Tariff Item 68. The classification turned on the tariff wording and the functional character of the goods: they were compact, portable implements designed to be held and directed by hand during use. The construction of "tools for working in the hand" was read broadly to include heavier portable electric tools, supported by earlier Tribunal treatment of similar drilling machines. The departmental classification was therefore sustained. en-us Mon, 15 Jun 1987 00:00:00 +0530 Tue, 07 Jun 2011 13:17:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74205 Portable electric drill machines and allied drill/grinding attachments were held classifiable as tools for working in the hand under Tariff Item 51A(ii), not under Tariff Item 68. The classification turned on the tariff wording and the functional character of the goods: they were compact, portable implements designed to be held and directed by hand during use. The construction of "tools for working in the hand" was read broadly to include heavier portable electric tools, supported by earlier Tribunal treatment of similar drilling machines. The departmental classification was therefore sustained. Case-Laws Central Excise Mon, 15 Jun 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74205