https://www.taxtmi.com/caselaws?id=88422 Tool bits blanks cut from round and square bars and heat-treated were not yet in the shape of finished tools and had not acquired the essential characteristics of complete tools. On those facts, classification as tools under Heading 8202.10 by application of Rule 2(a) was not sustainable because the reasoning assumed the goods were already tools. Fresh determination according to law was required. en-us Wed, 13 Nov 1996 00:00:00 +0530 Sat, 17 Sep 2011 17:19:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88422 Tool bits blanks cut from round and square bars and heat-treated were not yet in the shape of finished tools and had not acquired the essential characteristics of complete tools. On those facts, classification as tools under Heading 8202.10 by application of Rule 2(a) was not sustainable because the reasoning assumed the goods were already tools. Fresh determination according to law was required. Case-Laws Central Excise Wed, 13 Nov 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88422