https://www.taxtmi.com/caselaws?id=81437 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. en-us Thu, 29 Aug 1991 00:00:00 +0530 Fri, 24 Jun 2011 16:06:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81437 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. Case-Laws Central Excise Thu, 29 Aug 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81437