https://www.taxtmi.com/caselaws?id=89986 Punches and dies used with tablet-making machines were held classifiable as parts of machinery under CET sub-heading 8485.90, rather than as punches and dies under sub-heading 8207.00. Note 2(a) to Section XVI was treated as inapplicable because it applies only to goods independently falling under Chapters 84 or 85 other than the excluded headings, and these goods were found to be independent goods under Chapter 82. The departmental contention that the items performed cutting, perforating, stamping or hole-punching functions was not established, while their use as spare parts of tablet-making machines supported classification under the specific machinery-parts heading. en-us Fri, 19 Feb 1999 00:00:00 +0530 Sat, 01 Oct 2011 16:12:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89986 Punches and dies used with tablet-making machines were held classifiable as parts of machinery under CET sub-heading 8485.90, rather than as punches and dies under sub-heading 8207.00. Note 2(a) to Section XVI was treated as inapplicable because it applies only to goods independently falling under Chapters 84 or 85 other than the excluded headings, and these goods were found to be independent goods under Chapter 82. The departmental contention that the items performed cutting, perforating, stamping or hole-punching functions was not established, while their use as spare parts of tablet-making machines supported classification under the specific machinery-parts heading. Case-Laws Central Excise Fri, 19 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89986