Moulds for foot-bed forming classified under Chapter 8480, securing exemption and rejecting tools classification.

Imported goods used to form insole or foot-bed sheets were treated as moulds, because the material acquired shape on the mould by gravity and cooling rather than by punching or stamping. Technical literature, sample goods, invoice, certificate of origin and the Bill of Entry all supported the description as moulds for foot bed forming, and the HSN notes placed such moulds within Chapter 8480 rather than under tools classification. The goods were therefore classified as moulds under Chapter 8480 and found eligible for exemption under Notification 314/85; the contrary classification was set aside.

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Issues: Whether the imported goods declared as moulds for foot bed forming were classifiable as moulds under Chapter 8480 and eligible for exemption under Notification 314/85, or were classifiable as tools under Heading 8207.

Analysis: The evidence showed that the goods were used to form insole or foot-bed sheets by placing a semi-molten thermoplastic sheet on the mould, where the material acquired shape through gravity and cooling rather than by punching or stamping. The technical write-up, the sample produced, the invoice, the certificate of origin, and the Bill of Entry all supported the description of the goods as moulds for foot bed forming. The HSN notes were applied to hold that moulds used for making plastic articles, including those operating by gravity or other forming methods, fall within the moulds heading and not within a tools classification.

Conclusion: The goods were held to be moulds classifiable under Chapter 8480 and entitled to the benefit of Notification 314/85. The classification adopted by the authorities below was set aside and the appeal succeeded.

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