https://www.taxtmi.com/caselaws?id=85422 Drill blanks that remained semi-finished and required further processing before becoming usable tools were not classifiable as tools under Tariff Item 51A(iii). Goods that have not yet acquired the shape, character, or commercial identity of the final article cannot be classified by intended end use alone. The residuary Tariff Item 68 applied because the blanks were unfinished and incapable of direct use as tools. On that basis, the assessee's classification position prevailed and the departmental classification was set aside. en-us Fri, 29 Mar 1996 00:00:00 +0530 Thu, 04 Aug 2011 18:20:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85422 Drill blanks that remained semi-finished and required further processing before becoming usable tools were not classifiable as tools under Tariff Item 51A(iii). Goods that have not yet acquired the shape, character, or commercial identity of the final article cannot be classified by intended end use alone. The residuary Tariff Item 68 applied because the blanks were unfinished and incapable of direct use as tools. On that basis, the assessee's classification position prevailed and the departmental classification was set aside. Case-Laws Central Excise Fri, 29 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85422