Home Case Index All Cases Central Excise Central Excise + SC Central Excise - 1994 (9) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1994 (9) TMI 70 - SC - Central ExciseWhether `Throw Away Inserts' manufactured by the appellants fall in the category of Tool Tips or Tools? Held that:- It is not the case of the appellant that its products are mounted on tools. The composition of its product is same as mentioned in Tariff Item 62. In shape or form it is not different from a Tool Tip, except that it has multiple cutting edges. Its function is the same as that of a Tool Tip. The fact that it is detachable and has to be thrown away after use, will not change its basic character or function. Appeal dismised
|