1981 (6) TMI 36 - CGOVT - Central Excise

Summary

The Government of India rejected a revision application regarding the classification of a wrench used in manufacturing industrial valves as a hand tool under Item 51A (i) of the Central Excises and Salt Act, 1944. The government found that the wrench in question functions as a lever and is correctly classified as a wrench based on trade parlance and its function. The order-in-appeal was upheld, and the revision application was rejected.