https://www.taxtmi.com/caselaws?id=166730 Tariff classification turned on the wording of Item 51 of the Central Excise Tariff Schedule as it stood during the relevant period. Diamond products were treated as covered by that entry because it was wide enough to include complete grinding wheels as well as segments and other finished parts, and the goods performed the same basic grinding function. The later introduction of Item 51A for tools did not govern an earlier period when that entry did not exist. Reliance on Indian Standard specifications and a later trade notice did not displace the applicable tariff description, so the classification under Item 51 was upheld. en-us Tue, 02 Aug 1983 00:00:00 +0530 Sat, 01 Nov 2014 18:14:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166730 Tariff classification turned on the wording of Item 51 of the Central Excise Tariff Schedule as it stood during the relevant period. Diamond products were treated as covered by that entry because it was wide enough to include complete grinding wheels as well as segments and other finished parts, and the goods performed the same basic grinding function. The later introduction of Item 51A for tools did not govern an earlier period when that entry did not exist. Reliance on Indian Standard specifications and a later trade notice did not displace the applicable tariff description, so the classification under Item 51 was upheld. Case-Laws Central Excise Tue, 02 Aug 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166730