https://www.taxtmi.com/caselaws?id=265600 Cast iron plates for emery machinery were examined for tariff classification under the Central Excise Tariff Act, 1985. The classification accepted by the First Appellate Authority was supported by a departmental report showing that the plates were cast in moulds, molten metal was poured, and after solidification they were cleaned and supplied for use in emery machine industries without any further machining. The Department failed to produce evidence that the assessee's claimed classification was incorrect or that additional finishing was required. On that basis, the plates were treated as correctly classifiable under Chapter Heading 8437.00, and the Revenue's challenge did not succeed. en-us Fri, 10 Jul 2015 00:00:00 +0530 Thu, 07 Jan 2016 12:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265600 Cast iron plates for emery machinery were examined for tariff classification under the Central Excise Tariff Act, 1985. The classification accepted by the First Appellate Authority was supported by a departmental report showing that the plates were cast in moulds, molten metal was poured, and after solidification they were cleaned and supplied for use in emery machine industries without any further machining. The Department failed to produce evidence that the assessee's claimed classification was incorrect or that additional finishing was required. On that basis, the plates were treated as correctly classifiable under Chapter Heading 8437.00, and the Revenue's challenge did not succeed. Case-Laws Central Excise Fri, 10 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265600