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TMI Blog1983 (4) TMI 277X X X X Extracts X X X X X X X X Extracts X X X X ..... ants against the said 2 orders by a consolidated order bearing Nos. 1278/79 and 1279/79, dated 25-9-1979. Aggrieved with the orders passed by the Appellate Collector the appellants preferred a Revision Application to the Central Government which, in terms of Section 35P of the Central Excises and Salt Act, 1944, has been transferred to this Tribunal for disposal as if it were an appeal presented before it. 2. Since there are 2 causes of action, the appellants were advised to file 2 separate appeals, which they have done. 3. The present part of the order deals with only the matter arising out of the Order-in-Original F. No. V/62/(17)617/76/TA, dated 24-4-1978 passed by the Assistant Collector of Central Excise, Nasik and the Order-in-A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be used as Tool Tips. He held that the blanks had assumed an identifiable shape and a particular use. The use might be for captive consumption or for sale. In this view of the matter he rejected the appeal. 6. It is against this order that the appellants filed a Revision Application to the Central Government which, as earlier pointed out, stands transferred to this Tribunal for disposal. 7. In the Memorandum of Revision Application (hereinafter referred to as appeal) it is contended that the Carbide blanks are not finished product, that they cannot be used unless they are subjected to further process of manufacture unlike Carbide Throwaway Inserts which are finished product and could be straightway used. However, the Central Excise au ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vidence to rebut this contention and show that the Carbide blanks are known to the market as Tool Tips and sold as such. The basis on which the Assistant Collector has considered the blanks as Tool Tips, as seen from his order, is that in the manufacture of the article, Tungsten powder is the common raw material as in the case of Carbide tool tips; the manufacturing process is the same and that carbide blanks also appear like tool tips and can be used as tool tips . These reasons do not, in our view, add upto a sound basis for the classification of blanks as tool tips in the absence of any evidence to controvert the appellant s contention. When the Department wishes to bring a certain article under a particular tariff entry for duty purpos ..... X X X X Extracts X X X X X X X X Extracts X X X X
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