Intermediate goods test denied for dies used in stampings and laminations, so machinery credit was not allowable.

Dies manufactured for use in producing stampings and laminations were held not to be intermediate goods, because they remained distinct from the final products and did not undergo the processing or transformation required for that legal character. On that basis, machinery used exclusively to manufacture the dies did not qualify for credit under Rule 57R. The separate argument that duty paid on the dies might have supported credit on those dies was not examined, as it was outside the issue for decision.

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Issues: Whether dies manufactured for use in the production of stampings and laminations are intermediate goods so as to permit credit on machinery exclusively used in their manufacture under Rule 57R.

Analysis: The dies were held to be goods distinct from the final products. Merely because they were necessary for converting sheets into stampings and laminations, they did not become intermediate goods. Intermediate goods, in legal sense, are goods which undergo processing and are transformed into the final goods; on that test, dies did not qualify. The separate submission that duty, if paid on the dies, could have enabled credit on those dies was not part of the issue for decision.

Conclusion: The claim that the dies were intermediate goods was rejected, and credit on the machinery used for their manufacture was not allowable.

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