Classification of Drop Dies used for the manufacture of steel articles whether under Heading No. 8207 or 8466 of Central Excise Tariff Act, 1985

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....No. 7/91-CX.4 Dated 1-5-1991 [From F. No. 154/12/90-CX.4] Government of India Central Board of Excise & Customs New Delhi Subject : Classification of Drop Dies used for the manufacture of steel articles whether under Heading No. 8207 or 8466 of Central Excise Tariff Act, 1985. Doubts have been raised regarding the correct classification of Drop Dies used for the manufacture of....

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....pper die connected with the ram, hammers the metal placed in the lower die, in order to produce forging. The issue of classification of such drop dies has been discussed in the 3rd Tariff-cum-General Conference of the Collectors of Central Excise, South Zone held at Madras on 26th and 27th September, 1990. The Conference examined the view that drop dies are not included in the description of He....