https://www.taxtmi.com/caselaws?id=85554 Tool bits blanks that cannot be used directly and require grinding, edge-sharpening or grooving before becoming fit for use do not fall within the specific tariff entry for tools designed to be fitted into hand tools or machine tools. Because such blanks are materially different from finished tool parts performing an immediate tooling function, the residuary tariff entry applies instead. Earlier authority on finished dies and punches was distinguished on that basis, and later tool-blank decisions were followed. The goods were therefore not classifiable under Tariff Item 51A(iii) and were correctly classifiable under Tariff Item 68, in favour of the assessee. en-us Tue, 30 Jul 1996 00:00:00 +0530 Fri, 05 Aug 2011 17:27:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85554 Tool bits blanks that cannot be used directly and require grinding, edge-sharpening or grooving before becoming fit for use do not fall within the specific tariff entry for tools designed to be fitted into hand tools or machine tools. Because such blanks are materially different from finished tool parts performing an immediate tooling function, the residuary tariff entry applies instead. Earlier authority on finished dies and punches was distinguished on that basis, and later tool-blank decisions were followed. The goods were therefore not classifiable under Tariff Item 51A(iii) and were correctly classifiable under Tariff Item 68, in favour of the assessee. Case-Laws Central Excise Tue, 30 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85554