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TMI Blog1987 (12) TMI 273X X X X Extracts X X X X X X X X Extracts X X X X ..... ior Vice-President ]. - The question which arises for determination in the present matter is whether the tool bits which are blanks and not ready for use as tools manufactured by the respondents are classifiable under Item No. 51A(iii) of the First Schedule to the Central Excises and Salt Act, 1944 (hereinafter referred to as the Schedule). 2. Briefly stated, the facts of the case are that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were referred to as tool bits and not as blanks. This, according to the Government s view, would appear to show that the goods were offered for sale as tool/bits and accepted as such by the buyers thereby indicating that, in trade or commerce parlance, the goods were known as tool bits and not as blanks. On this reasoning, the Government took up the matter under Section 36(2) of the Central Excis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the respondents relied on a previous decision of this Tribunal on an appeal involving a similar issue. 6. As pointed out by the counsel for the respondents, a similar issue had come up for consideration of this Tribunal in Collector of Central Excise, Bombay v. S.S. Miranda Ltd. 1987 (30) E.L.T. 519. It has been held by the Tribunal that tool blanks which cannot be used directly as tools un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mainly on the description of the goods as tool bits in the respondent s catalogue as evidence of the commercial or trade parlance in respect of the present goods while how the goods are described in the catalogue would be prima facie evidence of how the goods are known in the present instance, the fact cannot be ignored that the respondents had been claiming all along that the tool bits manufactur ..... X X X X Extracts X X X X X X X X Extracts X X X X
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