https://www.taxtmi.com/caselaws?id=82492 Excise classification of tool inserts and drawing nibs turns on trade parlance, functional character and the basic nature of the goods where no statutory definition applies. Detachability, pre-grinding or multiple cutting edges do not prevent throwaway inserts from being treated as tool tips if they are understood in trade as that product. The specific tariff entry for tool tips applies in preference to the broader entry covering tools designed for fitting into hand tools, machine tools or other specified tools. Accordingly, the products fall under Tariff Item 62 rather than 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 classification of tool inserts and drawing nibs turns on trade parlance, functional character and the basic nature of the goods where no statutory definition applies. Detachability, pre-grinding or multiple cutting edges do not prevent throwaway inserts from being treated as tool tips if they are understood in trade as that product. The specific tariff entry for tool tips applies in preference to the broader entry covering tools designed for fitting into hand tools, machine tools or other specified tools. Accordingly, the products fall under Tariff Item 62 rather than Tariff Item 51A(iii). Case-Laws Central Excise Wed, 06 Jan 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82492