TaxTMI 
TaxTMI 
1983 (10) TMI 254
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.... the subject die sets were shown to us during the hearing. There is no dispute on the facts of the case. Both sides agree that these die sets are intended to be fitted to power presses installed in the appellants' factory for manufacture of watch parts. There is also agreement that one die set can manufacture a particular watch part only. The crucial point for our determination is whether these die sets can be considered as interchangeable tools for the purpose of Heading 82.05. 3. The appellants' pleas are two fold : (a) According to the explanatory notes in the C.C.C.N. Chapter 82 of the C.C.C.N. applies only to hand tools. The subject die sets cannot be worked in hand and they cannot, therefore, fall under Chapter 82. The....
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....ich the die set is fitted is capable of doing multiple jobs. The appellants assert that interchangeability has to be in regard to the tool, and not in regard to the machine to which the tool is fitted. 4. The department's plea is that Heading 82.05 is not confined to hand tools only inasmuch as it specifically includes interchangeable tools for machine tools also. According to the Learned Department's Representative, interchangeability means that when one die wears out, another die of the same type replaces it. In that sense, the subject die sets were interchangeable tools, and they were specifically covered by Heading 82.05 as "interchangeable tools for............machine tools". Note 1(ii) to Section XVI of the Customs Tariff Act ....
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....wn by the Department's Representative with Item 51A of the Central Excise Tariff, the appellants stated that this item was differently worded and the word 'interchangeable' did not occur in the said item. Hence any reference to Item 51A C.E.T. was irrelevant. In any case, there was no dispute regarding the countervailing duty. The dispute was only about the basic Customs duty chargeable on press tools or die sets. 6. We have carefully considered the matter. We have also seen the samples of the subject die sets. We agree with the department's representative that Heading 82.05 is not confined to hand tools only as it specifically includes interchangeable tools for machine tools also. However, we find force in the other argument of the....