1995 (3) TMI 205

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....nt. Shri Somesh Arora, JDR, for the Respondent. [Order per : P.K. Kapoor, Member (T)]. -  These appeals arise out of order, dated 29-10-1993 passed by the Collector (Appeals), Central Excise, Indore confirming the order passed by the Assistant Collector holding that - (i) ROT (Run out Table Rolls); (ii) Roll ring segments (assembly) and (iii) Upper & Lower Skirts (skirts assembly) de....

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....ntral Excise Tariff in terms of Rule 2(a) of the Interpretative Rule read with the relevant notes to Chapters 72 and 73. He reiterated his stand that unmachined casting in question not having undergone any machining beyond the stage of fettling or proof-machining were correctly classifiable under Chapter 73 of the Central Excise Tariff. In support of his contention he cited the following case law ....

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....astings in question were again machined by sub-contractors at their works at Hyderabad before they were delivered to the customer from whom the appellants were collecting payments for the machining carried out by the sub-contractor. He contended that under the circumstances the final machining of the goods at the premises of the sub-contractors will have to be deemed as having been carried out for....

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....g relevant are reproduced below : **** 5. In view of the confirmation by the Collector of Central Excise, Nagpur in his letter dated 31st October, 1994 that the castings removed from the appellant's factory had undergone the processes of only heat treatment, scraping and fettling, on the ratio of the Tribunal's order extracted above we hold that they were correctly classifiable under He....