https://www.taxtmi.com/caselaws?id=82492 Excise tariff classification of tool inserts and drawing nibs turned on trade parlance and the basic character of the goods. The Tribunal followed its earlier view on throwaway inserts, holding that detachable, pre-ground or multi-edged features did not make the articles commercially distinct from tool tips. Affidavits, technical literature and the DGTD opinion were insufficient to displace that settled understanding. Applying the more specific tariff entry over the general one, the disputed products were treated as falling within Tariff Item 62 as tool tips rather than under Tariff Item 51A(iii). en-us Wed, 06 Jan 1993 00:00:00 +0530 Tue, 05 Jul 2011 14:54:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82492 Excise tariff classification of tool inserts and drawing nibs turned on trade parlance and the basic character of the goods. The Tribunal followed its earlier view on throwaway inserts, holding that detachable, pre-ground or multi-edged features did not make the articles commercially distinct from tool tips. Affidavits, technical literature and the DGTD opinion were insufficient to displace that settled understanding. Applying the more specific tariff entry over the general one, the disputed products were treated as falling within Tariff Item 62 as tool tips rather than under Tariff Item 51A(iii). Case-Laws Central Excise Wed, 06 Jan 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82492