Classification of Drop Dies clarified under the tariff heading for forged articles, directing reclassification and finalisation of pending assessments. Drop dies used to manufacture forged steel articles are heavy two part machined steel blocks used with a ram and sow on power hammers; the HSN Explanatory Notes treat drop dies as classifiable under Heading 8207, and the Board has clarified that drop dies are appropriately classifiable under Heading 8207 of the Central Excise Tariff Act, 1985, directing field formations and trade to be informed and pending assessments finalised accordingly.
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Classification of Drop Dies clarified under the tariff heading for forged articles, directing reclassification and finalisation of pending assessments.
Drop dies used to manufacture forged steel articles are heavy two part machined steel blocks used with a ram and sow on power hammers; the HSN Explanatory Notes treat drop dies as classifiable under Heading 8207, and the Board has clarified that drop dies are appropriately classifiable under Heading 8207 of the Central Excise Tariff Act, 1985, directing field formations and trade to be informed and pending assessments finalised accordingly.
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