1983 (7) TMI 327

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....te, for the Appellants. Shri Hem Prakash, D.R., for the Respondent. ORDER The only question arising for decision in the present proceedings is whether certain goods known as `drop forging die', `counter blow die' and `upset die' fall for classification within Item 51A(iii) of the Central Excise Tariff Schedule (CET) and if not, under which Item would they fall. 2. The lower author....

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....tem (III) of Item No. 51A specifies only 2 types of dies, i.e. dies for wire drawing and extrusion dies for metals, only these dies would be included under the said entry. The 3 dies manufactured by the appellants, namely, drop forging die, counter below die and upset die do not fall within the category of either dies for wire drawing or extrusion dies for metals. They would not, therefore, fall f....

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....ies designed to be fitted into machine tools were classifiable under Item No. 51A(iii). The appellants had not disputed the Appellate Collector's finding that the subject goods were tools designed to be fitted into machine tools. Item No. 51A(iii) was wide enough in scope to cover these dies. 6. We have considered the submissions of both the sides. According to the appellants' own submissi....