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1997 (2) TMI 109

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Central Excise
Tools
Suhas C. Sen and Sujata V. Manohar, JJ. [Order]. - The dispute is about classification of "T.C. tipped and H.S.S. serrated types blades for milling cutters". The Ass .....

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..... t goods are rotating tools and they are designed to be fitted into machine tools. And, such tools designed to be fitted into machine tools clearly fall under Item No. 51A(iii), CET." 2. We do not see .....

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