1994 (12) TMI 159

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....Chandy, Consultant, for the Respondents. [Order per : K. Sankararaman, Member (T)]. - Collector of Central Excise, Coimbatore has filed this appeal against the Order-in-Appeal No. 37/86 (CBE), dated 31-3-1986 passed by Collector of Central Excise (Appeals), Madras whereby the latter had allowed this appeal of M/s. Indi-Carb Ltd. who are respondents in the present appeal accepting their plea ....

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....s, guides or operates the working tool. The product in question where sintered tip is affixed by means of a screw cannot be called a tool holder. It constitutes a tool by itself for accommodating a tool tip. Tool tip is not a tool by itself and it cannot function independently unless it is affixed to a tool. It has thus been urged that just as carpenter's chisel without the blade or a ball pen wit....

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....it is. The product has correctly been classified under Item 68 by the Collector (Appeals) and his order deserves to be upheld. Shri Koshy Chandy pleaded that the appeal be dismissed. 4. We have considered the submissions. We have gone through the record. We find on a perusal of the Union Carbide case cited by the learned Senior Departmental Representative that the Tribunal had held therein....

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.... above described items were Blanking dies and Blanking Punches which as stated in the order were being fitted into the machine tool via the die set, the goods in question in the present appeal are not similar to the Blanking dies and Blanking Punches which can be said to be comparable to tool tips which perform the actual function on the material to be worked. The case for their classification und....