TaxTMI 
TaxTMI 
1995 (6) TMI 97
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..../88-C.E. 2. We have heard Shri Lakshmi Kumaran, advocate for the appellant and Shri Somesh Arora, DR, for the department. 3. Shri Lakshmi Kumaran stated that question of classification of such castings has already been settled in this Tribunal`s order in an appeal filed by the same appellant - Shivaji Works v. Collector of Central Excise, 1992 (69) E.L.T. 674. 4. It has been held in the decision cited above, that such castings would be classifiable not under Chapter 73 but as finished parts under Chapters 84, 85 or 87. In view of this settled position, he does not wish to argue the question of classification of these goods. He argued further that the goods were entitled for the benefit of Notification No. 223/88-C.E. It was his....
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....a argued that once classification of the goods as finished parts classifiable in Chapters 84, 85 or 87 has been arrived at, it cannot be said that they retain their identity as castings or cast articles. Since machine parts classifiable under Chapters 84, 85 or 87 were not specified in the notification, they would not be entitled to the benefit of the notification. 6. There is no dispute that investment castings, because of the nature of processes involved, do not require considerable treatment to remove excess metal or to give the castings such final shape, as to render them suitable for use as parts of machinery. It is also not in dispute that processes such as heat treatment to which the castings are subjected, are outside those sp....
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.... entitled to the benefit of the notification. A casting or cast article is one which is manufactured by a particular method, casting. While it may be known depending upon its use and application by another name, it does not cease to be a casting or a cast article. A crankshaft, for example which is made by forging is in that sense a forged article. It is also clearly a recognisable part of machinery for transmission of power. The object of amplifying the more general term casting by using the words "cast article" is perhaps to ensure that the benefit of notification is available to those goods falling under appropriate chapters of Section XVI, which have been obtained by a process of casting and not to other such parts which have been obtai....