1996 (3) TMI 298 - AT - Central Excise

Summary

The dispute was about the classification of drill blanks. The appellants argued that the blanks should be classified under T.I. No. 68, not T.I. No. 51A(iii). The Tribunal agreed, stating that the blanks were semi-finished products and needed further processing to become tools. The appeal was allowed, setting aside the previous order.