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TMI Blog1997 (2) TMI 209X X X X Extracts X X X X X X X X Extracts X X X X ..... : Lajja Ram, Member (T)]. - In this appeal filed by M/s. Power Metal & Alloys Ltd. being aggrieved with the Order-in-Appeal dated 15-2-1988, the matter relates to the classification of the following products. (1) Tungsten Carbide Dies (2) Cold Heading Dies (3) Blanking Dies (4) Powder Compacting Dies (5) Gauging Dies (6) Forging Dies (7) Reducing Dies a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e safely concluded that something external like die which is held in the machine to work upon another metal, so that a shape is given to it, cannot be considered as part of component." 2. The matter was fixed for hearing on 10-2-1997. Earlier the matter had come up on 9-1-1997. The appellants had prayed for decision on merits. 3. On behalf of the revenue Shri A.K. Agarwal, SDR explaine ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ncluding work or tool holders, self-opening die heads, dividing heads and other special attachments for machine tools, tool holders for any type of tool for working in the hand." The heading Nos. 84.56 to 84.65 covers the various types of machine tools. The dies and tools as such are not covered by these headings. It is not the case of the appellants that these dies were used with the machine tool ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellate authority. The Collector, Central Excise (Appeals) had noted all the material which was produced before him and had come to a view that the die was a external item to the machine and that the same was for working upon another metal and the shape to that metal was to be given by the die. 8. Taking all the facts into account we do not find any material to differ with the findings of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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