1996 (9) TMI 252

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....t. [Order per : Lajja Ram, Member (T)].- In this appeal filed by M/s. Zenith Ltd. (Indian Tool Mfgrs. Division), the matter relates to the classification of Drill Blanks. The appellants had contended that the Drill Blanks merited classification under Item No. 68 while the Revenue had sought to classify the goods under Item No. 51A(iii) of the old Central Excise Tariff. 2. The matter ....

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....the Tariff. While there is no dispute that they were goods and bear distinct item from the raw material from which they were processed, it could not be said that they were twisted drill as had been held by the Asstt. Collector. Twisted drills are different than the Drill Blanks. 4. In their written submissions, the appellants had referred to the Tribunal's decision in the case of Collector....