1999 (7) TMI 187

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.... [Order per : Lajja Ram, Member (T)]. -  In this appeal filed by M/s. Prince Metal Works, the matter relates to the classification of the product 'Dies', which according to the appellants were for internal use. They have claimed classification under sub-heading No. 8207.00 of the Central Excise Tariff and had claimed the benefit of exemption under Notification No. 58/86-C.E., dated 10-2-....

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....out the operation of Deep Drawing, Bending, Cutting, Punching, Slotting etc. 6. Under Heading No. 82.07, interchangeable tools for hand tools or machine tools including Dies for drawing or extruding metal, and rock drilling or earth boring tools were classifiable. The goods in dispute were Dies but they were not for drawing or extruding metal. We, therefore, consider that they were not cla....

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....re intended. 9. As the Dies in dispute were admittedly not for drawing or extruding metal even as per the HSN Explanatory Notes, they are to be classified as parts of the machines or appliances for which they were intended. As the machines for which the Dies in question were required, were classifiable under Heading No. 84.56 to 84.65, they were classifiable under Heading No. 84.66 as has ....