1997 (2) TMI 209 - AT - Central Excise

Summary

Issues: Classification of various types of dies under the Central Excise Tariff

1. Classification of Dies:
The appeal involved the classification of different types of dies, including Tungsten Carbide Dies, Cold Heading Dies, Blanking Dies, Powder Compacting Dies, Gauging Dies, Forging Dies, Reducing Dies, and Tungsten Carbide Heading Pellets. The Collector of Central Excise (Appeals) Bombay had classified these goods under sub-heading 8202.10 of the Central Excise Tariff, rejecting the classification under sub-heading 8466.00.

2. Arguments and Observations:
The appellants contended for the classification of the dies under sub-heading 8466.00, which covers parts and accessories suitable for use solely or principally with specific machine tools. The revenue representative explained that the dies were tools used for working on the machine, not as part of the machine itself. The relevant tariff entries were referred to, supporting the classification under sub-heading 8202.10 by the Collector of Central Excise (Appeals) Bombay.

3. Legal Analysis:
The Tribunal analyzed the classification criteria under the Central Excise Tariff. Sub-heading 8466.00 pertains to parts and accessories specifically for use with machine tools, while the dies in question were not used with the machine tools covered under headings 84.56 to 84.65. The heading 82.02, under which sub-heading 8202.10 falls, includes interchangeable tools for hand or machine tools, such as dies for drawing or extruding metal. The Tribunal noted that dies for drawing or extruding metal were explicitly listed under heading 82.02.

4. Lack of Evidence and Decision:
The appellants failed to provide substantial evidence to challenge the order of the Collector of Central Excise (Appeals). Despite claiming to have submitted drawings from their purchase company, no material was presented to dispute the classification decision. The Collector had determined that the dies were external items used for shaping metal, supporting their classification under sub-heading 8202.10.

5. Tribunal's Decision:
After considering all the facts and evidence, the Tribunal upheld the classification under sub-heading 8202.10 as per the decision of the Collector of Central Excise (Appeals) Bombay. The appeal was consequently rejected based on the lack of grounds to overturn the Collector's findings.

This detailed analysis of the judgment highlights the issues, arguments presented, legal analysis conducted by the Tribunal, the lack of evidence from the appellants, and the ultimate decision rendered regarding the classification of various types of dies under the Central Excise Tariff.