https://www.taxtmi.com/caselaws?id=85004 Classification of tungsten carbide pellets under the erstwhile Central Excise Tariff depended on whether the pellets were complete tools or dies, rather than components intended for later assembly. Tariff Item 51A(iii) covered tools designed for fitting into specified hand tools or machine tools, including wire-drawing dies, metal-extrusion dies and rock-drilling bits, but did not extend to parts or components. Pellets requiring shank fitting within a hard-steel casing before functioning as dies remained die components. Technical literature and trade understanding supported treatment as components, not complete tools or dies. Accordingly, such pellets fell outside classification under Tariff Item 51A(iii). 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 of tungsten carbide pellets under the erstwhile Central Excise Tariff depended on whether the pellets were complete tools or dies, rather than components intended for later assembly. Tariff Item 51A(iii) covered tools designed for fitting into specified hand tools or machine tools, including wire-drawing dies, metal-extrusion dies and rock-drilling bits, but did not extend to parts or components. Pellets requiring shank fitting within a hard-steel casing before functioning as dies remained die components. Technical literature and trade understanding supported treatment as components, not complete tools or dies. Accordingly, such pellets fell outside classification under Tariff Item 51A(iii). Case-Laws Central Excise Mon, 06 Nov 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85004