https://www.taxtmi.com/caselaws?id=92197 Dies manufactured and captively used for cold pressing or stamping of metal sheets were examined for tariff classification under the Central Excise Tariff Act, 1985. Heading 8207 covers tools used for pressing, stamping, punching and similar operations, as reflected in the HSN Explanatory Notes, while dies and punches not specifically covered there may fall as parts of the machines or appliances for which they are used. On the facts, the dies were used in stamping operations, so classification under Heading 8207 was maintained and Revenue's claim for Heading 8462 was rejected. en-us Thu, 19 Aug 1999 00:00:00 +0530 Tue, 25 Oct 2011 14:42:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92197 Dies manufactured and captively used for cold pressing or stamping of metal sheets were examined for tariff classification under the Central Excise Tariff Act, 1985. Heading 8207 covers tools used for pressing, stamping, punching and similar operations, as reflected in the HSN Explanatory Notes, while dies and punches not specifically covered there may fall as parts of the machines or appliances for which they are used. On the facts, the dies were used in stamping operations, so classification under Heading 8207 was maintained and Revenue's claim for Heading 8462 was rejected. Case-Laws Central Excise Thu, 19 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92197