https://www.taxtmi.com/caselaws?id=85263 Tungsten carbide pellets cleared without shank fitting were held not to be classifiable as tools or dies under Tariff Item 51A(iii) of the erstwhile Central Excise Tariff. The tariff entry was construed as covering complete tools and dies, including items such as wire drawing dies, extrusion dies and rock drilling bits, but not their parts or components. On the technical material, the pellet was only a component of a die and could function as a die only after fitting into a hard steel casing. Since the pellets were not independently a complete tool or die, they fell outside the tariff entry and the Revenue's appeal failed. en-us Mon, 06 Nov 1995 00:00:00 +0530 Wed, 03 Aug 2011 17:58:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85263 Tungsten carbide pellets cleared without shank fitting were held not to be classifiable as tools or dies under Tariff Item 51A(iii) of the erstwhile Central Excise Tariff. The tariff entry was construed as covering complete tools and dies, including items such as wire drawing dies, extrusion dies and rock drilling bits, but not their parts or components. On the technical material, the pellet was only a component of a die and could function as a die only after fitting into a hard steel casing. Since the pellets were not independently a complete tool or die, they fell outside the tariff entry and the Revenue's appeal failed. Case-Laws Central Excise Mon, 06 Nov 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85263