1998 (5) TMI 192

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....Shri R.K. Roy, J.D.R., for the Respondent. [Order per : P.C. Jain, Member (T)]. - Briefly stated the facts of the case are as follows :- 1.1. The appellants manufactured Cast Product of Copper. They classified the item under Tariff Heading 7419.19. The classification list was approved. After about two years, on 8-7-1991, a show cause notice was received by the appellants herein propo....

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....tion under Tariff Headings 8483.00 and 8485.00. 1.4. On appeal before the Commissioner (Appeals), the appellants herein did not succeed. Hence this appeal before us. 2. Learned Advocate, Shri N. Mookherjee for the appellants has submitted that merely on the basis of shape of the castings, the authorities below have found that the products have acquired the shape and character of th....

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....ssions of both sides. We agree with the learned Advocate that before the products can be taken out from the scope of the Tariff Heading 7419.91 i.e. other articles of copper - "Cast Moulded, Stamped or Forged, but not further worked", the Department has to find that the products in question have gone beyond the stage of casting i.e. beyond the proof-machining stage of the casting. We observe that ....