1997 (6) TMI 109

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....d to the Railways after processing. These goods under the old Tariff were classified under Tariff Item No. 26AA(V). On the introduction of CET 1985, a show cause notice was issued asking the assessee to show cause why the castings should not be classified under Heading 8607.00 as part of Railway locomotives etc. in place of heading 7307.00 suggested by the assessee. After hearing the assessee the Assistant Collector confirmed the classification under Heading 8607.00 and confirmed differential duty also. The Collector having upheld the order, the present appeal is before us. 2. We have heard Shri K.K. Anand, learned Advocate for appellants and Shri G.D. Sharma, JDR, for the Revenue. 3. Under the old Tariff castings merited cl....

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....vaji Works Ltd. v. Collector of Central Excise, Aurangabad, reported in 1994 (69) E.L.T. 674 (Tribunal) on which reliance was placed by Shri Anand in this case also. The Tribunal examined the classification of castings of machine parts/motor vehicle parts where the assessee has suggested the classification under Heading 73.25 and the department had restored to classification under Chapters 84 or 87. In that case also reliance was placed by the department on the said rule. The Tribunal had this to say in this regard : "Lower authorities have relied on Rule 2(a) of Interpretative Rules [to] arrive at the finding that the 'castings' in question are parts of machine or parts of motor vehicle. A machine part or a motor vehicle part would, sub....