1997 (2) TMI 109

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....ted:- 19-2-1997<br>3819 of 1988 - -<br>Central Excise<br>Suhas C. Sen and Sujata V. Manohar, JJ. &nbsp; [Order]. - The dispute is about classification of "T.C. tipped and H.S.S. serrated types b....

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....nor is it in dispute, that the subject goods are rotating tools and they are designed to be fitted into machine tools. And, such tools designed to be fitted into machine tools clearly fall under Item ....