1997 (6) TMI 90 - AT - Central Excise

Summary

The appeal was about classifying "top and bottom tool" under Tariff Item No. 68 or Tariff Item No. 51A(iii) of the Central Excise Tariff. The item was found to be a tool designed to be fitted in a machine tool, falling under Tariff Item No. 51A(iii). The appeal was rejected based on this classification.