1991 (8) TMI 182 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi, dismissed the appeal filed by M/s Usha Ismal Limited, Calcutta, regarding the classification of their product as pliers under Tariff Item No. 51A(i), CET. The tribunal found that the product manufactured by the appellants met the definition of pliers as per McGraw-Hill Dictionary and upheld the order of the Collector (Appeals). The appeal was dismissed.