9911796707
TMI Blog1995 (11) TMI 212X X X X Extracts X X X X X X X X Extracts X X X X ..... be fitted into hand tools, machine tools or tools falling under sub-item (ii), including dies for wire drawing, extrusion dies for metals and rock drilling bits". Nothing else is covered. Therefore, any component of a tool which is specified under T.I. 51A(iii) will not fall under the other sub-item because component is not the tool as has been held clearly by the A.C. in his order-in-original and he has admitted that the shank fitting in the hard steel casing is necessary before the pellet can be made into a die, as the pellet itself cannot be used without such shank fitting. Therefore, a component of the items specifically mentioned in the sub-tariff cannot be included in the sub-tariff. For that particular reason, if pellets are cleared ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that pellet is nothing but a die or a tool and not something else and hence classifiable under Tariff Item 51A only and not under Tariff Item 68. It is also contended that sub-item (iii) or Tariff Item 51A of erstwhile Central Excise Tariff includes tools designed to be fitted into hand tools, machine tools or tools falling under sub-item (iii) including dies for wiredrawing extrusion dies for metals and rock drilling bits. Therefore, it is contended that the item covered under this sub-item are suitable for use independently. Such tools may be either one piece tools or composite tools. The composite tools comprise of one or more working parts of base metals or metal carbides or diamond or other precious or semi precious stone attached to b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wing in commercial parlance. They are known only as pellets or die and have no independent use. The pellet may be considered as a tools in a larger sense but it is not a tool falling under erstwhile Tariff Item 51A(iii), since the pellet itself is not tool for wiredrawing. All tools are not covered under item but only those specifically mentioned therein. It is also submitted by the respondents that the classification list for the relevant period had been approved by the Assistant Collector vide his letter dt. 25-3-1985 and his show cause notice has been issued by the Range Superintendent. He has no jurisdiction to issue a notice proposing to revise the classification list approved by the Assistant Collector. In this regard, they relied on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of India in appellant s own case. The short question that arises for our consideration is as to whether the pellet can be considered as a tool for the purpose of classification under Tariff Item 51A(iii) of the erstwhile Tariff. The appellants have relied on the definition of the term pellet as appearing in the British Standard Institution which defines the pellet as a component of a die. Reliance is also placed on the definition appearing in the International Standard Organisation, which defines the term pellet to be intended to be used in dies. In Tariff Item 51A(iii) reads :- tools designed to be fitted into hand tool, machine tools or tools falling under sub-item (ii) including dies for wiredrawing, extrusion dies for metals and ro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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