https://www.taxtmi.com/caselaws?id=85004 Classification under Tariff Item 51A(iii) turned on whether the article was itself a complete tool or die in trade and technical parlance. Tungsten carbide pellets were found to be only components of a die, requiring shank fitting and hard steel casing before they could function, so they were not complete tools or dies by themselves. Because the tariff entry covered tools and dies, not their parts or components, the pellets fell outside the entry and were not classifiable as such. en-us Mon, 06 Nov 1995 00:00:00 +0530 Tue, 02 Aug 2011 11:21:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85004 Classification under Tariff Item 51A(iii) turned on whether the article was itself a complete tool or die in trade and technical parlance. Tungsten carbide pellets were found to be only components of a die, requiring shank fitting and hard steel casing before they could function, so they were not complete tools or dies by themselves. Because the tariff entry covered tools and dies, not their parts or components, the pellets fell outside the entry and were not classifiable as such. Case-Laws Central Excise Mon, 06 Nov 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85004