https://www.taxtmi.com/caselaws?id=91936 Dies used for operations such as deep drawing, bending, cutting, punching and slotting, rather than for drawing or extruding metal, fall outside Heading 82.07, which covers interchangeable tools including only dies of that specific kind. Applying the HSN Explanatory Notes, dies not covered by Heading 82.07 are classified as parts of the machines for which they are intended. On that basis, dies intended for press machines used in manufacturing motor vehicle parts were classifiable under Heading 84.66 as machine parts, and the exemption claimed under Notification No. 58/86-C.E. did not survive. en-us Wed, 28 Jul 1999 00:00:00 +0530 Sat, 22 Oct 2011 10:41:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91936 Dies used for operations such as deep drawing, bending, cutting, punching and slotting, rather than for drawing or extruding metal, fall outside Heading 82.07, which covers interchangeable tools including only dies of that specific kind. Applying the HSN Explanatory Notes, dies not covered by Heading 82.07 are classified as parts of the machines for which they are intended. On that basis, dies intended for press machines used in manufacturing motor vehicle parts were classifiable under Heading 84.66 as machine parts, and the exemption claimed under Notification No. 58/86-C.E. did not survive. Case-Laws Central Excise Wed, 28 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91936