1999 (8) TMI 219

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.... the Respondent. [Order per : V.K. Agrawal, Member (J)]. - The issue involved in this appeal, filed by the Revenue is whether dies manufactured by the respondents and used as interchangeable tools captively used for cold pressing or stamping of metal sheets, are classifiable under Heading 8207 as decided by the Collector (Appeals) in the impugned order or 8462 of the Schedule to the Central ....

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....th the remarks "not found". We, therefore, perused the records. We find that the Explanatory Notes of HSN provide that Heading 8207 covers tools, which are unsuitable for use independently but are designed to be fitted into hand-tools. Machine tools of Headings 84.57 to 84.65 or 84.79 and tools of Headings 8467 and 85.08 for pressing, stamping, punching, tapping, threading drilling, boring, breach....