https://www.taxtmi.com/caselaws?id=86896 Dies for drawing metal strips were held to fall within Notification No. 58/86-C.E. as tools designed to be fitted into machine tools and classifiable under Chapter 82. The expression "including" in the notification was treated as illustrative, not restrictive, so the specific reference to dies for wire drawing and extrusion dies for metals did not exclude other dies that otherwise satisfied the main description. On that basis, the exemption was available and denial of the benefit was not sustainable. en-us Wed, 09 Jul 1997 00:00:00 +0530 Mon, 29 Aug 2011 12:04:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86896 Dies for drawing metal strips were held to fall within Notification No. 58/86-C.E. as tools designed to be fitted into machine tools and classifiable under Chapter 82. The expression "including" in the notification was treated as illustrative, not restrictive, so the specific reference to dies for wire drawing and extrusion dies for metals did not exclude other dies that otherwise satisfied the main description. On that basis, the exemption was available and denial of the benefit was not sustainable. Case-Laws Central Excise Wed, 09 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86896