https://www.taxtmi.com/caselaws?id=166128 The Tribunal concluded that the Extrusion Punches are tools but the Can manufacturing machine is not a machine tool. Therefore, the Extrusion Punches should not be classified under Tariff Item 51-A(iii) but under the general heading of Tariff Item No. 68. The assessments should be modified accordingly, and refunds granted if recoveries were made based on the incorrect classification. The appeal was partly allowed. en-us Sat, 12 Mar 1983 00:00:00 +0530 Tue, 26 Aug 2014 14:49:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166128 The Tribunal concluded that the Extrusion Punches are tools but the Can manufacturing machine is not a machine tool. Therefore, the Extrusion Punches should not be classified under Tariff Item 51-A(iii) but under the general heading of Tariff Item No. 68. The assessments should be modified accordingly, and refunds granted if recoveries were made based on the incorrect classification. The appeal was partly allowed. Case-Laws Central Excise Sat, 12 Mar 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166128