1997 (7) TMI 251

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....he Respondent. [Order per : Lajja Ram, Member (T)]. -  In this appeal filed by M/s. Devidayal Non-Ferrous Industries Pvt. Ltd., the matter relates to the applicability of exemption under Notification No. 58/86-C.E., dated 10-2-1986 to the Dies for Drawing Metal Strips. The Asstt. Collector of Central Excise, Division "E", Bombay-I, had taken a view that the Dies used for drawing strips ....

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....s tools designed to be fitted into hand tools, machine tools, or tools for working in the hand (pneumatic or with self-contained non-electric or electric motor), including dies for wire drawing, extrusion dies for metals and rock drilling bits falling under Chapter 82 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) and manufactured in a factory and intended for use in the factor....

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....mption provides that among others the tools designed to be fitted into machine tools were eligible for the exemption. It had been added that the tools so eligible for exemption will include Dies for Wire Drawing, Extrusion Dies for Metals and Rock Drilling falling under Chapter Heading No. 82 of the Tariff. There is no dispute that the Dies in question were classifiable under Chapter Heading No. 8....