https://www.taxtmi.com/caselaws?id=44480 T.C. tipped and H.S.S. serrated blades for milling cutters were treated as rotating tools designed to be fitted into machine tools, so they answered the description of tools fitted into machine tools under Entry 51A(iii) of the First Schedule to the Central Excise Act. The contrary classification under Entry 51A(iv) was rejected, and the Tribunal's view was found free from infirmity. The goods were therefore held correctly classifiable under Entry 51A(iii), with the classification in favour of the Revenue upheld. en-us Wed, 19 Feb 1997 00:00:00 +0530 Sat, 26 Jun 2010 14:15:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44480 T.C. tipped and H.S.S. serrated blades for milling cutters were treated as rotating tools designed to be fitted into machine tools, so they answered the description of tools fitted into machine tools under Entry 51A(iii) of the First Schedule to the Central Excise Act. The contrary classification under Entry 51A(iv) was rejected, and the Tribunal's view was found free from infirmity. The goods were therefore held correctly classifiable under Entry 51A(iii), with the classification in favour of the Revenue upheld. Case-Laws Central Excise Wed, 19 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44480