https://www.taxtmi.com/caselaws?id=87280 Tool bit blanks cleared from the factory were treated as unfinished cut bars requiring grinding, sharpening and grooving, so they had not acquired the essential character of finished tools and did not fall under Chapter 82. Chapter Note 1 controlled the classification, and Rule 2(a) was held inapplicable because the department failed to show that the blanks had the character of complete tools. Once Chapter 82 was excluded, the goods were classified as tool bit blanks under Heading 7308.90 for the period up to 1-3-1988 and under Heading 7224.00 thereafter; residuary Heading 7326.90 was rejected. en-us Mon, 15 Sep 1997 00:00:00 +0530 Sat, 03 Sep 2011 18:32:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87280 Tool bit blanks cleared from the factory were treated as unfinished cut bars requiring grinding, sharpening and grooving, so they had not acquired the essential character of finished tools and did not fall under Chapter 82. Chapter Note 1 controlled the classification, and Rule 2(a) was held inapplicable because the department failed to show that the blanks had the character of complete tools. Once Chapter 82 was excluded, the goods were classified as tool bit blanks under Heading 7308.90 for the period up to 1-3-1988 and under Heading 7224.00 thereafter; residuary Heading 7326.90 was rejected. Case-Laws Central Excise Mon, 15 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87280