1997 (6) TMI 90

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.... [Order per : G.R. Sharma, Member (T)]. -  The short issue for determination in this appeal is whether the item described as "top and bottom tool" in the invoice by the appellants is classifiable under Tariff Item No. 68 or Tariff Item No. 51A(iii) of the Central Excise Tariff. 2. The facts leading to the present appeal are that the appellants received certain products for machi....

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....ific heading for tools designed to be fitted in a machine tool and that the specific heading was Tariff Item No. 51A(iii). He reiterated the findings of the lower authorities. 3. None appeared for the appellants. However, the facts being available on the record it was decided to proceed in the absence of the appellant. 4. Heard the submissions of the ld. DR. Perused the record and ....