1993 (9) TMI 237

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....he Schedule to the Central Excise Tariff Act, 1985. The appellants filed a classification list effective from 23-6-1988 claiming classification of steel castings of different shapes and sizes under Heading 7325.90 attracting duty @ Rs. 365/- MT, and Iron Castings under Heading 7325.10 attracting `nil' rate of duty. In these classification lists the appellants claimed assessment of unmachined cast articles of iron and steel designed for use as parts of machinery falling under Chapters 84 to 87 @ Rs. 500/- MT + 5%. The appellants filed another classification list effective from 4-11-1988 in which they claimed classification of different unmachined Iron Castings under Chapters 73, 84 to 87 @ `Nil' rate of duty in terms of Notification No. 275/....

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....egard the main consideration which weighed with the Assistant Collector was that the Metal Chapter had been alligned with HSN with effect from 1-3-1988 and accordingly in terms of the Interpretative Rule 2(a) of the Central Excise Tariff Act, 1985 the Castings in question have to be deemed as classifiable under Sub-heading 8483.00 from 1-3-1988 on account of having acquired the essential characteristics of goods of finished goods. 2. Being aggrieved by the order passed by the Assistant Collector the appellants preferred an appeal before the Collector (Appeals), who by the impugned order dated 31-7-1991 confirmed the order passed by the Assistant Collector. 3. On behalf of the appellants the learned advocate Shri M.N. Basu ap....

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....and extent of machining carried out after casting and classification under Chapters 73, 84 to 87 under which the product for which the particular item of casting is meant to be used. 4. On behalf of the respondent, learned SDR Shri B.K. Singh admitted that the Assistant Collector's order suffers from non-application of mind since he had failed to give clear findings in respect of each item of casting having regard to the extent and nature of machining, carried out and the classification of the product for which it was meant. He stated that he did not have any objection as regards the suggestion by the learned advocate that the case should be remanded to the adjudicating authority for de novo adjudication. 5. We have examined....