1999 (7) TMI 187 - AT - Central Excise

Summary

The appeal by M/s. Prince Metal Works regarding the classification of 'Dies' was rejected by the Appellate Tribunal CEGAT, New Delhi. The Dies were not for drawing or extruding metal, so they were classified under Heading No. 84.66 as parts of machines, not under sub-heading No. 8207.00. The Tribunal upheld the decision of the Collector of Central Excise (Appeals) and dismissed the appeal.