https://www.taxtmi.com/caselaws?id=41241 Moulds and die casting dies were held not to fall within Tariff Item 51-A, because that entry was construed as a limited and specific provision covering only the tools expressly named in its sub-items. A broad reading of the words "tools" and "dies" was rejected, and the tariff was to be applied on the plain language of the entry rather than extraneous opinion. As the goods were not covered by Item 51-A, they were classifiable under the residuary Tariff Item 68. en-us Thu, 22 Jul 1982 00:00:00 +0530 Mon, 31 May 2010 16:23:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41241 Moulds and die casting dies were held not to fall within Tariff Item 51-A, because that entry was construed as a limited and specific provision covering only the tools expressly named in its sub-items. A broad reading of the words "tools" and "dies" was rejected, and the tariff was to be applied on the plain language of the entry rather than extraneous opinion. As the goods were not covered by Item 51-A, they were classifiable under the residuary Tariff Item 68. Case-Laws Central Excise Thu, 22 Jul 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41241