1983 (7) TMI 327 - AT - Central Excise

Summary

Issues: Classification of goods known as 'drop forging die', 'counter blow die', and 'upset die' under the Central Excise Tariff Schedule.

Analysis:
The judgment revolves around the classification of goods named 'drop forging die', 'counter blow die', and 'upset die' under the Central Excise Tariff Schedule. The primary issue is whether these goods fall under Item 51A(iii) of the CET or should be classified under a different item. The lower authorities initially classified these goods under Item No. 51A(iii) as tools designed for machine tools, a decision contested by the appellants. The appellants argued that the subject goods do not fit the description of dies for wire drawing or extrusion dies for metals specified under sub-item (III) of Item No. 51A, and therefore should not be classified under it. They also contended that the goods were mislabeled as dies when they were actually die blocks. The Revenue, on the other hand, maintained that the goods were correctly classified as tools designed for machine tools under Item No. 51A(iii) and that the appellants themselves referred to the goods as dies. The Tribunal noted that the appellants' attempt to argue that the goods were not dies but die blocks was not raised before the lower authorities and could not be entertained at that stage. The Tribunal interpreted Item 51A(iii) as encompassing all tools designed for machine tools, including dies that function as tools. Despite specific mention of certain types of dies in the tariff entry, the Tribunal concluded that other types of dies fitting the description of tools for machine tools would also fall under the sub-item. Consequently, the Tribunal upheld the lower authorities' classification of the goods under Item No. 51A(iii) and dismissed the appeal.