1983 (10) TMI 240 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT NEW DELHI upheld the classification of blanking dies and punches as "Tools designed to be fitted into machine tools" under Item No. 51A(iii) of the Central Excise Tariff. The parts in question perform the basic function of punching and shaping metal, essential for manufacturing leak-proof dry batteries. The Tribunal found that these parts, though considered replacement spares, are still classified as tools as they are designed to be fitted into machine tools and perform the necessary tooling operation. The appeal was rejected.