https://www.taxtmi.com/caselaws?id=94160 The Appellate Tribunal upheld the Collector's decision in a case involving the classification of machine master cylinder body castings and machined steel cylinder body castings. The department failed to prove that the goods had transformed into non-specified motor vehicle parts, leading to the dismissal of the appeal. The tribunal emphasized the importance of meeting the burden of proof and the insufficiency of mere references to processes without substantial evidence. en-us Wed, 24 Jun 1992 00:00:00 +0530 Sat, 19 Nov 2011 15:26:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94160 The Appellate Tribunal upheld the Collector's decision in a case involving the classification of machine master cylinder body castings and machined steel cylinder body castings. The department failed to prove that the goods had transformed into non-specified motor vehicle parts, leading to the dismissal of the appeal. The tribunal emphasized the importance of meeting the burden of proof and the insufficiency of mere references to processes without substantial evidence. Case-Laws Central Excise Wed, 24 Jun 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94160