1988 (2) TMI 302

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....ld that the castings which had been assessed as finished machine parts under Item 68 of the Central Excise Tariff as not qualifying for such assessment. He held that so long as the castings require further operation for fitment into the machinery to which it is intended to be fitted, they do not qualify for assessment under Item 68. 2. The learned counsel for the department, Mr. Rajhans referred to order No. 192/86-B1. In the present dispute the goods are shaft rollers, shaft couplings and pistons. He read the orders of the Assistant Collector and the show cause notice and said that the goods were identifiable machine parts. These goods received further machining but this further machining is done in the same factory. These assessees als....

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.... proof machined articles were nothing but identifiable machine parts and this was corroborated from the description given in the gate passes. In reply to the show cause notice issued thereafter, the assessees said that they had made the refund claim only in respect of proof machined/rough machined castings, and not in respect of goods which had been finally machined. 6. Work orders were produced to the Assistant Collector, and he records that he had examined a few of them and that from the examination of these work orders, he saw that the goods were made on the specific order from the buyer who had given drawing and other specification regarding the goods, mentioning the goods as roller shaft, coupling and pistons. The work order also co....

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....on as they are taken out of the mould as a casting for a wheel or a shaft. But it is not correct that wheel castings or shaft castings are wheels or shafts; very far from it. They are castings and will continue to be castings until they are machined and finished and are ready to be fitted as wheels or shafts. The Collector (Appeals) in fact said that it was immaterial whether the castings are rough machined or completely finished, but that if they are recognisable, they would have to be assessed under Item 68.1 must totally disagree with this, because then nothing can be assessed as castings; they will all be assessed as machine parts. If by identifiable machine parts the department means that the shape of a wheel or a crankshaft can be dis....