Extrusion dies are not moulds; functional use governs classification and exemption eligibility under customs tariff rules.

Imported extrusion dies were examined for tariff classification and exemption eligibility. The text distinguishes a mould, which retains material in a predetermined shape while it sets, from an extrusion die, which only imparts a uniform cross-section. On that functional basis, extrusion dies were treated as parts used in extruders rather than as moulds. Classification under Chapter Heading 8477.90 was preferred over the claimed Chapter Heading 8480.79, and the exemption linked to the latter heading was therefore not available. The stated conclusion is that the goods fall under Chapter Heading 8477.90 and the exemption claim fails.

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Issues: Whether imported extrusion dies are classifiable as moulds under Chapter Heading 8480.79 and eligible for exemption under Notification No. 85/2004, or whether they fall under Chapter Heading 8477.90 as parts of extruders.

Analysis: The claim that moulds and dies are synonymous was rejected. The essential function of a mould is to retain material in a pre-determined shape while it sets, whereas an extrusion die merely imparts a uniform cross-section and does not retain the material in that manner. On that basis, the goods were treated as dies used in extruding machines and not as moulds. The classification under Chapter Heading 8477.90 was therefore preferred over the claimed classification under Chapter Heading 8480.79, and the exemption linked to the latter heading was not available.

Conclusion: The goods are classifiable under Chapter Heading 8477.90 and not under Chapter Heading 8480.79. The exemption claim fails and the appeal is against the assessee.

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