https://www.taxtmi.com/caselaws?id=41153 Double hole perforators were examined for classification as punching machines under Tariff Item 33D of the Central Excise Tariff. The relevant test was whether the goods fell within the meaning of that tariff entry; on the same reasoning previously applied to single hole perforators, double hole perforators were treated as standing on the same footing and outside the scope of punching machines. They were therefore not covered by Tariff Item 33D and were not liable to duty under that item. en-us Sat, 02 Jun 1979 00:00:00 +0530 Fri, 21 May 2010 13:14:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41153 Double hole perforators were examined for classification as punching machines under Tariff Item 33D of the Central Excise Tariff. The relevant test was whether the goods fell within the meaning of that tariff entry; on the same reasoning previously applied to single hole perforators, double hole perforators were treated as standing on the same footing and outside the scope of punching machines. They were therefore not covered by Tariff Item 33D and were not liable to duty under that item. Case-Laws Central Excise Sat, 02 Jun 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41153