https://www.taxtmi.com/caselaws?id=166662 Dies described by the assessee as such were held classifiable under Item 51A(iii) of the Central Excise Tariff Schedule because the entry covered tools designed to be fitted into machine tools, and the reference to dies for wire drawing and extrusion did not limit the scope of the sub-item to those examples alone. The belated contention that the goods were merely die blocks was not entertained because it had not been raised before the lower authorities. The classification in favour of the Revenue was upheld. en-us Thu, 07 Jul 1983 00:00:00 +0530 Thu, 30 Oct 2014 11:30:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166662 Dies described by the assessee as such were held classifiable under Item 51A(iii) of the Central Excise Tariff Schedule because the entry covered tools designed to be fitted into machine tools, and the reference to dies for wire drawing and extrusion did not limit the scope of the sub-item to those examples alone. The belated contention that the goods were merely die blocks was not entertained because it had not been raised before the lower authorities. The classification in favour of the Revenue was upheld. Case-Laws Central Excise Thu, 07 Jul 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166662