1999 (5) TMI 92

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hri M.P. Singh, JDR, for the Respondent. [Order per : P.C. Jain, Vice President]. - Briefly stated the fact of the case are as follows :- The appellants herein are manufacturers of iron and steel castings as well as stainless steel castings. They filed the classification list for these castings claiming classification under Tariff Heading 73.25. They are undertaking the process of fettlin....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....uthority himself also admits that the goods are semi-finished machine parts and further machining was undertaken by the appellants customers. ld. Advocate has also relied upon Tribunals judgment in the case of Shivaji Works Ltd. v. Collector of Central Excise, Aurangabad reported in 1994 (69) E.L.T. 674 (Tribunal) wherein it has been held that casting does not cease to be a casting and would not g....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....leas advanced from both sides. We observe that the Tribunal has examined the question as to when a casting ceased to be a casting and when it becomes an essential part of a machine or having the essential character of a part of machine. It has been found by the Tribunal in the case of Shivaj Works Ltd. that up to proof machining stage a casting does not ceased to be a casting when further machinin....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....racter of a machine part. There is no findings to that effect on record. We are, therefore, of the view, relying on Tribunal's judgment in the case of Shivaji Works Ltd. (supra) that the Revenues has not proved that the goods in question have acquired the essential character of machine part falling under Chapters 84 to 87. The adjudicating authority's various findings are merely based on the broad....