German,
Very necessary for handgun rounds, as the previous posters have indicated, and are a standard die in most three-die sets. The expanding/belling die also gets used as a powder delivery point in most progressive press systems, but I suspect that this isn't what you're asking about. You're probably talking about the specific expander dies sold by Sinclair and others?
I recommend the use of these expander dies (mandrel type) for use with new brass, just to assure that the case mouths are perfectly round after shipping, and to even out the neck tension, should there be any variation. Specialized dies, and not something I use on every reloading run, but they're a very useful tool when you're doing these tasks. They are also, hands down, the best way to go when necking cases up for a wildcat, or simply forming cases into another caliber. From 223 into 6x45, 30-06 into 338-06, whatever, these dies are the easiest means to make the conversion. If you're doing anything like this, yeah, you need them.