1996 (3) TMI 298

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..... The dispute is in respect of classification of the product namely drill blanks manufactured by the appellants. Whether the item in question is classifiable under T.I. No. 51A(iii) as held by the Deptt. or under T.I. No. 68 as claimed by the assessee. 51A(iii) reads as under :- Tools designed to be fitted into hand tools, machine tools, or tools falling under sub-item No. (ii), including .....

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..... it was held that blanks only to be used as tools only after further processing. They have classified under T.I. No. 68 and not under T.I. No. 51A(iii) of the Central Excise Tariff. It was observed therein that it is apparent that tool blanks cannot be put to actual use directly but are to be subjected to further processing in the nature of sharpening, edging, etc. The blanks have not attained the .....

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..... s below while classifying the item in question under T.I. No. 51A(iii) of the Central Excise Tariff. 3. We have carefully considered the matter and submissions made by both the sides. In view of the fact that it is a semi-finished products and further process is required to be done to become tools and the same cannot be classified as tools as it was rightly argued by the ld. Counsel on behalf of .....

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