1998 (11) TMI 227

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....ondent. [Order per : Jyoti Balasundaram, Member (J)]. - The appellants who are the manufacturers of castings are aggrieved by the order of the Collector of Central Excise (Appeals), Pune, by which he has denied the benefit of Notification No. 40/85, dated 17-3-1985 to oxygen gas used in the manufacture of castings - the ground for denial is that while the notification is applicable to oxygen ga....

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....0/85 should be made available to the oxygen gas used by them in the manufacture of castings. However, we find that the lower authority has correctly held that the castings which have been classified under Chapters 84, 85, 86 & 87 had acquired the essential characteristics of machine parts and mechanical appliances, and the classification issue is not in dispute in the present procedings, and there....