1987 (12) TMI 273

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....ram Puria, Advocate, for the Respondent. [Order per : G. Sankaran, Senior Vice-President ]. - The question which arises for determination in the present matter is whether the tool bits which are blanks and not ready for use as tools manufactured by the respondents are classifiable under Item No. 51A(iii) of the First Schedule to the Central Excises and Salt Act, 1944 (hereinafter referred to....

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....ot proper, legal and correct. In the printed catalogue of the respondents, the goods were referred to as tool bits and not as blanks. This, according to the Government's view, would appear to show that the goods were offered for sale as tool/bits and accepted as such by the buyers thereby indicating that, in trade or commerce parlance, the goods were known as tool bits and not as blanks. On this r....

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....s order and the Government proposal to reclassify the goods under Item No. 51A CET, the counsel for the respondents relied on a previous decision of this Tribunal on an appeal involving a similar issue. 6.  As pointed out by the counsel for the respondents, a similar issue had come up for consideration of this Tribunal in Collector of Central Excise, Bombay v. S.S. Miranda Ltd. 1987 (30) E....

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....further processing as stated earlier. In the show cause notice issued by the Government, reliance is placed mainly on the description of the goods as tool bits in the respondent's catalogue as evidence of the commercial or trade parlance in respect of the present goods while how the goods are described in the catalogue would be prima facie evidence of how the goods are known in the present instanc....