9911796707
TMI Blog1997 (6) TMI 162X X X X Extracts X X X X X X X X Extracts X X X X ..... msp;The appellants filed a Bill of Entry claiming impugned goods as moulds for Foot Bed Forming. They have also claimed exemption under Notification 314/85, dated 11-10-1985. The authorities below, however, have held that the impugned goods are not moulds but tools and the appellants have not produced proper catalogue in support of their claim. Collector (Appeals) held that he could not connect catalogue with the invoice of goods in question. 3. Arguing for the appellants, the Partner of the Company submits that the impugned goods are, in fact, moulds which are used for manufacturing the plastic footwear foot bed. A semi-molten plastic sheet is placed on these moulds and the goods take shape through gravity. The plain plate is placed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The plant consists of a heating conveyor, hydraulic forming press, cooling machine and forming moulds. The cooling machine is attached to forming press to keep the press platen chilled. The moulds are fitted against the cold platen. The Insole Sheets are heated in the treating conveyor and placed in the heating conveyor and placed in the mould, the press is closed without pressure and is allowed to cool. After cooling, the press is opened and the Insole Sheet takes the shape of formed insole. The formed insoles are later cut and used in the leather footwear." 6. We do not see how it can be inferred from this technical write-up that the impugned goods are tools and not dies. HSN Notes at Page 2321 indicate that this group includes mou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al touches the inside cavity of the mould, it gets chilled and solidifies. The top plate of the machine presses the plastic sheet without applying any pressure only to give outline of the mould. Thereafter, the sheet with the impression received from the mould is taken out and the formed insoles are cut out. No punching is done by the press. The manufactured insole does not acquire the shape by any stamping or pressure from the machine." 7. Considering the evidence placed before us and also after examining sample displayed in the Court, we are satisfied that the impugned goods can be considered only as moulds for classification under Chapter 8480 and would in consequence be entitled to benefit of Notification 314/85. 8. In view ..... X X X X Extracts X X X X X X X X Extracts X X X X
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