https://www.taxtmi.com/caselaws?id=163832 Unchallenged departmental determinations under section 62 were treated as binding on the revenue, so the earlier classification of tool-bits under entry 3(ix) of Schedule II, Part A was preserved. Jobber-drills were found to be fitted into machinery and used as part of speed drilling machines, bringing them within entry 16(1) of Schedule II, Part A and the related exemption notification under section 49(2). On that basis, the Tribunal's classification was upheld and both items were placed outside the residuary entry in Schedule III. en-us Fri, 13 Oct 2006 00:00:00 +0530 Tue, 20 Feb 2024 13:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163832 Unchallenged departmental determinations under section 62 were treated as binding on the revenue, so the earlier classification of tool-bits under entry 3(ix) of Schedule II, Part A was preserved. Jobber-drills were found to be fitted into machinery and used as part of speed drilling machines, bringing them within entry 16(1) of Schedule II, Part A and the related exemption notification under section 49(2). On that basis, the Tribunal's classification was upheld and both items were placed outside the residuary entry in Schedule III. Case-Laws VAT and Sales Tax Fri, 13 Oct 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163832