https://www.taxtmi.com/caselaws?id=165735 Tariff Item 51A(iii) was construed according to its express wording, which covered dies for wire drawing and extrusion dies for metal and rock drilling bits, and not dies generally. On that interpretation, forged dies manufactured by the assessee did not fall within the entry. The central excise duty demand based on Tariff Item 51A(iii) therefore could not be sustained. en-us Wed, 28 Apr 1982 00:00:00 +0530 Fri, 08 Aug 2014 17:59:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165735 Tariff Item 51A(iii) was construed according to its express wording, which covered dies for wire drawing and extrusion dies for metal and rock drilling bits, and not dies generally. On that interpretation, forged dies manufactured by the assessee did not fall within the entry. The central excise duty demand based on Tariff Item 51A(iii) therefore could not be sustained. Case-Laws Central Excise Wed, 28 Apr 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165735