1983 (10) TMI 240

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....DR, for the Respondent. ORDER The lower authorities have held that blanking dies and blanking punches cleared by the appellants during the period from 1-4-1979 to 4-10-1979 were classifiable as "Tools designed to be fitted into.....machine tools" under Item No. 51A(iii) of the Central Excise Tariff. The appellants have contested this decision. They say that the machine tool in this case is the P....

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....and then into a machine tool, they should fall under Item 51A(iii). 3. We have carefully considered the matter. It is not in dispute that the basic function of a tool - punching and shaping the metal-is performed by the subject dies and punches. These parts are meant for manufacturing the top and bottom plates of the leak-proof dry batteries. The metal sheet is fed between the top and bottom....

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.... that item 51A(iii) does not say that the tools falling thereunder should have independent function. On the contrary, this item requires only that the tools should be designed to be fitted into machine tools. The tools have thus to function inconjunction with the machine tools and not independently. As regards the appellants' final argument that the subject parts are only replacement spares, we ob....