1979 (6) TMI 48

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..... e C.E.T. Under the aforesaid Tariff Item, among other things punching machines are dutiable. 2. The Revision Application was heard by the Government of India when Shri Satya Sheel, Advocate appeared on behalf of the petitioner. The advocate contended that the article in question is an item of stationery and in fact it is listed as an item of stationery in the list prepared by the Controller of S .....

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..... not treated as punching machines falling within the meaning of Tariff Item No. 33D the impugned goods which are double hole perforators would on the same analogy fall outside the purview of the Tariff Item No. 33D of the C.E.T. The Revision Application is, therefore, allowed. EDITOR'S COMMENTS It is submitted that this decision is not correct because the double hole perforators are nothing .....

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