9911796707
TMI Blog1983 (7) TMI 327X X X X Extracts X X X X X X X X Extracts X X X X ..... The only question arising for decision in the present proceedings is whether certain goods known as `drop forging die , `counter blow die and `upset die fall for classification within Item 51A(iii) of the Central Excise Tariff Schedule (CET) and if not, under which Item would they fall. 2. The lower authorities took the view that the subject goods, which were dies, fell under Item No. 51A(iii ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... usion dies for metals, only these dies would be included under the said entry. The 3 dies manufactured by the appellants, namely, drop forging die, counter below die and upset die do not fall within the category of either dies for wire drawing or extrusion dies for metals. They would not, therefore, fall for classification under the said sub-item. The tariff itself makes a distinction between tool ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... had not disputed the Appellate Collector s finding that the subject goods were tools designed to be fitted into machine tools. Item No. 51A(iii) was wide enough in scope to cover these dies. 6. We have considered the submissions of both the sides. According to the appellants own submissions and the nomenclature employed by them these goods are dies. The somewhat feeble attempt made before us t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ifically included in the tariff entry would not, in our view, lead to the conclusion that other types of dies would not be covered by the sub-item even if they are in the nature of tools designed to be fitted into machine tools. In this view of the matter, we hold that the subject goods have been correctly classified under Item No. 51A(iii) by the lower authorities. The appeal is rejected. - - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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