CEGAT Chennai: Cast machine parts classifiable under Chapters 84, 86, 87. Exemption plea rejected, but appeal allowed

The Appellate Tribunal CEGAT, Chennai ruled that cast machine parts supplied for further machining are classifiable under Chapters 84, 86, and 87. The appellants' exemption plea was rejected, but the Tribunal overturned the impugned order and allowed the appeal citing previous judgments classifying the items under Chapter heading 73 and granting benefits under Notification No. 202/88. The impugned order was set aside, and the appeal was allowed with consequential relief.

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The Appellate Tribunal CEGAT, Chennai decided that cast machine parts supplied for further machining are classifiable under Chapters 84, 86, and 87. The appellants' plea for exemption was denied, but the Tribunal set aside the impugned order and allowed the appeal based on previous judgments classifying the items under Chapter heading 73 and granting the benefit of Notification No. 202/88. The impugned order was set aside, and the appeal was allowed with consequential relief.

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