1996 (9) TMI 252 - AT - Central Excise

Summary

The appeal filed by M/s. Zenith Ltd. regarding the classification of Drill Blanks was accepted by the Appellate Tribunal CEGAT, New Delhi. The Tribunal ruled that the Drill Blanks should be classified under Item No. 68, not under Item No. 51A(iii) as contended by the Revenue. The decision was based on previous Tribunal rulings stating that the Drill Blanks required further processing before being considered tools under Item No. 51A.