https://www.taxtmi.com/caselaws?id=124489 Imported extrusion dies were examined for tariff classification and exemption eligibility. The text distinguishes a mould, which retains material in a predetermined shape while it sets, from an extrusion die, which only imparts a uniform cross-section. On that functional basis, extrusion dies were treated as parts used in extruders rather than as moulds. Classification under Chapter Heading 8477.90 was preferred over the claimed Chapter Heading 8480.79, and the exemption linked to the latter heading was therefore not available. The stated conclusion is that the goods fall under Chapter Heading 8477.90 and the exemption claim fails. en-us Fri, 14 Nov 2008 00:00:00 +0530 Mon, 01 Oct 2012 10:31:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124489 Imported extrusion dies were examined for tariff classification and exemption eligibility. The text distinguishes a mould, which retains material in a predetermined shape while it sets, from an extrusion die, which only imparts a uniform cross-section. On that functional basis, extrusion dies were treated as parts used in extruders rather than as moulds. Classification under Chapter Heading 8477.90 was preferred over the claimed Chapter Heading 8480.79, and the exemption linked to the latter heading was therefore not available. The stated conclusion is that the goods fall under Chapter Heading 8477.90 and the exemption claim fails. Case-Laws Customs Fri, 14 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124489