1996 (11) TMI 245

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....pondent. [Order per : Gowri Shankar, Member (T)]. - The issue in this appeal is, whether `too bit blanks' manufactured by the appellant are classifiable under Heading 8202.10 as tools. In the order impugned in the appeal, it has been held that they are so classifiable. 2. It is the contention of the appellant that in form in which they are cleared, the goods have not acquired the essentia....