1998 (3) TMI 352

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..... Nunthuk, JDR, for the Respondent. [Order per : G.A. Brahma Deva, Member (J)]. - Whether Iron and Steel casting manufactured by the appellants should be classifiable under Chapter 73 as claimed by the appellants or under Chapter 84 to 87 according to the department is an issue to be considered in this case. 2. Shri Sekhar, learned Advocate, appearing for the appellants submitted tha....

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....fiable under Chapters 84 to 87 as the case may be to which it more appropriately related and since such castings and cast articles were liable to Central Excise duty during the relevant period and were removed without taking Central Excise licence, without payment of duty, without issue of Gate passes etc. there was contravention of Central Excise Rules, 1944 as alleged in the show cause notice." ....