1997 (2) TMI 109 - SCH - Central Excise

Summary

The Supreme Court of India ruled on the classification of "T.C. tipped and H.S.S. serrated types blades for milling cutters." The Tribunal determined that these goods are rotating tools designed to be fitted into machine tools, falling under Entry 51A(iii) of the Central Excise Act. The Court upheld the Tribunal's decision, dismissing the appeal with no order as to costs. (Citation: 1997 (2) TMI 109 - SC)