1997 (5) TMI 216

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....r, Member (T)]. -  The dispute in this case relates to the classification of Carbide Throwaway Inserts, plugs and rods. The assessees had proposed classification under Tariff Item No. 68. After issuing a show cause notice proposing classification under the Tariff Item No. 51A, the Assistant Collector classified them under Tariff Item No. 62. The Collector upheld this classification. The CEGA....

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....ion could be changed provided the change is with prospective effect only. 3. The claim made in the appeal memorandum is that the plugs and rods are not Tool Tips but that they perform dual function namely to form wear resisting parts of machine components and as being used as guages for measuring purposes. These bare claims however, have not been substantiated by the appellants. We observe t....