1996 (11) TMI 245

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..... . The issue in this appeal is, whether `too bit blanks manufactured by the appellant are classifiable under Heading 8202.10 as tools. In the order impugned in the appeal, it has been held that they are so classifiable. 2. It is the contention of the appellant that in form in which they are cleared, the goods have not acquired the essential characteristics of tools and substantial processi .....

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..... and subjecting them to heat treatment. From this, it would be clear that the goods had not even acquired the shape of the finished product, and it cannot be said that they could be fashioned into a particular tool or tool bit and not into any other article. The other reason advanced by the Commissioner (Appeals) that tools cannot be classifiable elsewhere, proceeds on the assumption that the goods .....

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