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Collector of Central Excise vs Dies and Tools Ltd., Calcutta

Supreme Court Of India · Decided on 19 February 1997 · Citation: (1997) 91 ELT 248 : (1997) 10 SCC 336

HON’BLE JUDGES
Sujata V. Manohar, J · S. C. Sen, J
RESULT
Dismissed
CASE NUMBER
Civil Appeal No. 3819 Of 1988
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Judgment

3 paragraphs · 147 words

Suhas C. Sen and Sujata V. Manohar, JJ.—The dispute is about classification of "T.C. tipped and H.S.S. serrated types blades for milling cutters". The Assistant Collector, Customs, classified these goods under Entry 51A(iii) of the First Schedule of the Central Excise Act. The decision of the Assistant Collector was reversed by the Collector in revision who was of the view that the goods were classifiable under Entry 51 A(iv). On further appeal, the Tribunal, after examining the goods, held that:

It is clear, nor is it in dispute, that the subject 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 any infirmity in the order of the Tribunal. The appeal is dismissed. There will be no order as to costs.