Classification of cast machine parts as castings under Chapter 73 confirmed, making exemption notification benefit admissible.

Cast machine parts cleared for further machining were treated as castings under Chapter 73, not as machinery parts under Chapters 84, 86 or 87, because the Tribunal followed its earlier final orders in the same assessee's case on identical classification facts. On that classification basis, the benefit of Exemption Notification No. 202/88-C.E. was available and the exemption was admissible. The impugned order was set aside, and the appeal was allowed with consequential relief.

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Issues: Whether cast machine parts cleared for further machining were classifiable as parts of machinery under Chapters 84, 86 and 87, or as castings under Chapter 73, and whether the benefit of Exemption Notification No. 202/88-C.E. was available.

Analysis: The Tribunal noted that the same issue in respect of the same assessee had already been decided in earlier final orders, following the view that the goods were classifiable under Chapter Heading 73 and not as machinery parts under Chapters 84 to 85. On that basis, the benefit of the exemption notification had been extended. As the present dispute raised the same question, the Tribunal followed those earlier decisions.

Conclusion: The goods were held classifiable under Chapter 73 and the exemption under Notification No. 202/88-C.E. was held admissible; the impugned order was set aside and the appeal was allowed with consequential relief.

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