1981 (3) TMI 240 - Board - Central Excise

Summary

The appeal was filed by Gedore Tools India Pvt. Ltd. against an Order-in-original regarding the classification of Broaches under the Central Excise Tariff. The Board upheld the classification of Broaches under Tariff Item 51A and dismissed the appeal. However, the penalty imposed on the appellants was set aside due to lack of guidance from Central Excise officers on the changed classification.