9911796707
TMI Blog1997 (7) TMI 251X X X X Extracts X X X X X X X X Extracts X X X X ..... am, Member (T)]. - In this appeal filed by M/s. Devidayal Non-Ferrous Industries Pvt. Ltd., the matter relates to the applicability of exemption under Notification No. 58/86-C.E., dated 10-2-1986 to the Dies for Drawing Metal Strips. The Asstt. Collector of Central Excise, Division "E", Bombay-I, had taken a view that the Dies used for drawing strips were not covered by the aforesaid Notifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... achine tools, or tools for working in the hand (pneumatic or with self-contained non-electric or electric motor), including dies for wire drawing, extrusion dies for metals and rock drilling bits falling under Chapter 82 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) and manufactured in a factory and intended for use in the factory in which they are manufactured, or in any othe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be fitted into machine tools were eligible for the exemption. It had been added that the tools so eligible for exemption will include Dies for Wire Drawing, Extrusion Dies for Metals and Rock Drilling falling under Chapter Heading No. 82 of the Tariff. There is no dispute that the Dies in question were classifiable under Chapter Heading No. 82 of the Tariff. 5. We consider that the expressio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for Wire Drawing and Extrusion Dies for Metals, the scope of the exemption is not excluded insofar as the Dies used for Drawing Strips are concerned.
6. After going through the Exemption Notification extracted above, we do not agree with the view taken by the Collector of Central Excise, (Appeals), Bombay and as a result, the appeal is allowed. Ordered accordingly. X X X X Extracts X X X X X X X X Extracts X X X X
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