https://www.taxtmi.com/caselaws?id=165660 Broaches were held classifiable under Tariff Item 51A(iii) because they were tools designed for use with hand tools and machine tools, so the claimed treatment under Tariff Item 68 and the associated exemption was not accepted. On penalty, the Board found it unwarranted because duty was paid when demanded, manufacture was open, officers had frequent access, and the departmental lapse materially contributed to the non-collection of duty. The classification was sustained, but the penalty was set aside. en-us Mon, 02 Mar 1981 00:00:00 +0530 Wed, 06 Aug 2014 10:21:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165660 Broaches were held classifiable under Tariff Item 51A(iii) because they were tools designed for use with hand tools and machine tools, so the claimed treatment under Tariff Item 68 and the associated exemption was not accepted. On penalty, the Board found it unwarranted because duty was paid when demanded, manufacture was open, officers had frequent access, and the departmental lapse materially contributed to the non-collection of duty. The classification was sustained, but the penalty was set aside. Case-Laws Central Excise Mon, 02 Mar 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165660