https://www.taxtmi.com/caselaws?id=74737 The Tribunal upheld the Appellate Collector's decision that tool bits, classified under Item No. 68 of the Central Excises and Salt Act, 1944, as blanks requiring further processing before use, should not be reclassified under Item No. 51A(iii). The respondents' consistent claim that the tool bits needed additional processing and the trade parlance referring to them as tool bits supported this classification. The Tribunal dismissed the appeal, discharged the show cause notice, and affirmed that the goods were correctly classified under Item No. 68. en-us Tue, 01 Dec 1987 00:00:00 +0530 Fri, 10 Jun 2011 16:38:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74737 The Tribunal upheld the Appellate Collector's decision that tool bits, classified under Item No. 68 of the Central Excises and Salt Act, 1944, as blanks requiring further processing before use, should not be reclassified under Item No. 51A(iii). The respondents' consistent claim that the tool bits needed additional processing and the trade parlance referring to them as tool bits supported this classification. The Tribunal dismissed the appeal, discharged the show cause notice, and affirmed that the goods were correctly classified under Item No. 68. Case-Laws Central Excise Tue, 01 Dec 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74737