2008 (11) TMI 461

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....ter Heading 8480.79. Exemption was denied to them by both the lower authorities who held that the goods are classifiable under Chapter Heading 8477.9000 and therefore the exemption cannot be extended. 2. Ld. Advocate for the appellant submitted that Commissioner (Appeals) has erred in classifying the imported dies under Chapter Heading 8477.9000 by relying upon Section 2(b) of Section XVI. The goods in question are nothing but moulds as moulds and dies are synonymous. In this regard, attention was invited to HSN Explanatory Note to Chapter Heading 8480 which states "in general the essential function of mould is to retain the material in pre-determined shape while it sets; some mould also exert a certain pressure on the material. But....

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....nsidered to have been manufactured by moulds. It was further submitted that a mould cannot be considered as a part of machinery and in this regard he referred to the decision of the Tribunal in the case of Fordham Pressing (I) Pvt. Ltd. v. CCE, Mumbai-III - 2001 (133) E.L.T. 775 (Tri.-Del.) wherein it has held that machinery is complete even without the mould and it cannot be said that they are a part or even an accessory of the machine producing ceramic tiles. He submitted that dies which are nothing but mould, cannot be considered as parts of extruding machine as has been held by the Commissioner. The goods have cavity and therefore cannot be considered as mould as has been observed by the Tribunal in the case of Alok Leasing P. Ltd v. CC....