TaxTMI 
TaxTMI 
1998 (1) TMI 185
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....es meant for domestic milling industry under Chapter sub-heading 8437.00 of CETA, 1985 and claiming exemption from payment of whole of Central Excise duty under the Notification No. 56/95-C.E., dated 16-3-1995. The Assistant Commissioner rejected their claim and held that the C.I. Plates cleared by the assessee are raw casting and unmachined casting to their customer-user and it is the customer-user who further machined these plates by various processes such as grinding and boring etc. to convert them into machine part for use in the mills. Therefore, he held that "casting of parts" by themselves cannot be treated as having the essential character of parts so as to classify the goods under Chapter 84 and therefore, the goods are required to....
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.... Stone and that they are ready to use and therefore, they had acquired the characteristic of the part required for fitment and hence the Chapter 84 is attracted in terms of Note (b) of Section XVI as the item is suitable for use solely or principally with particular kind of a machine and therefore, it is not a mere casting for being classified under Chapter 73. In this regard, the appellants have relied on large number of rulings of the Tribunal. They also contend that they had filed earlier a classification list No. 86/94, dated 26-7-1994 which was specific to :- (1) Tubes, Pipes and hollow profiles of cast iron (2) Other cast article of Iron and steel and the same were claimed for classification under Chapter sub-heading 7303.....
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....t this report has nothing to do with the issue of classification of C.I. Plates and therefore, the Assistant Commissioner totally relying on the report without personal verification of the facts has led to miscarriage of justice. In this regard, several judgments are relied by the appellants. 4. We have heard the learned Advocate Shri R.K. Mehra for the appellants and the learned DR, Shri D.S. Negi for the Revenue. 5. On a careful consideration of the submissions made on the basis of appeal memo, we are satisfied that there has been violation of principles of natural justice inasmuch as that the report of the Assistant Commissioner (Prev.) has been totally relied in the impugned order without verification of the facts. It is not....