https://www.taxtmi.com/caselaws?id=166642 Blanking dies and blanking punches used in a die set were treated as tools designed to be fitted into machine tools under Item 51A(iii) of the Central Excise Tariff. Their essential tooling function in punching and shaping metal sheets was decisive, and the fact that they operated in conjunction with a punch press did not negate their character as tools. Classification was also not affected by their status as replacement spares, since wear-and-tear replacement does not alter the essential nature of functional machine parts. The goods were therefore correctly classified under Item 51A(iii). en-us Tue, 04 Oct 1983 00:00:00 +0530 Wed, 29 Oct 2014 14:54:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166642 Blanking dies and blanking punches used in a die set were treated as tools designed to be fitted into machine tools under Item 51A(iii) of the Central Excise Tariff. Their essential tooling function in punching and shaping metal sheets was decisive, and the fact that they operated in conjunction with a punch press did not negate their character as tools. Classification was also not affected by their status as replacement spares, since wear-and-tear replacement does not alter the essential nature of functional machine parts. The goods were therefore correctly classified under Item 51A(iii). Case-Laws Central Excise Tue, 04 Oct 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166642