1997 (6) TMI 162

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....sp;The appellants filed a Bill of Entry claiming impugned goods as moulds for Foot Bed Forming. They have also claimed exemption under Notification 314/85, dated 11-10-1985. The authorities below, however, have held that the impugned goods are not moulds but tools and the appellants have not produced proper catalogue in support of their claim. Collector (Appeals) held that he could not connect catalogue with the invoice of goods in question. 3. Arguing for the appellants, the Partner of the Company submits that the impugned goods are, in fact, moulds which are used for manufacturing the plastic footwear foot bed. A semi-molten plastic sheet is placed on these moulds and the goods take shape through gravity. The plain plate is placed a....

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....The plant consists of a heating conveyor, hydraulic forming press, cooling machine and forming moulds. The cooling machine is attached to forming press to keep the press platen chilled. The moulds are fitted against the cold platen. The Insole Sheets are heated in the treating conveyor and placed in the heating conveyor and placed in the mould, the press is closed without pressure and is allowed to cool. After cooling, the press is opened and the Insole Sheet takes the shape of formed insole. The formed insoles are later cut and used in the leather footwear." 6. We do not see how it can be inferred from this technical write-up that the impugned goods are tools and not dies. HSN Notes at Page 2321 indicate that this group includes moul....