1999 (9) TMI 293

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....i J.M. Kenedy, JDR, for the Respondents. [Order per : P.C. Jain, Vice President ]. -  Lower Authorities have classified the unmachined/unfinished castings under either Chapter 86 or 87 as the case may be, because these castings have been held to have the essential character of parts of vehicles falling under Chapter 86 or 87. Learned Consultant, Shri S.S. Guha submits that the issue of ....

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....oulds viz. precision castings and/or are, as such ready to be used as machine parts, would be regarded as articles having essential character of machine parts and would be classified under Chapters 84, 85, 86, 87 etc. 2.­ He, therefore, submits that based on the aforesaid decisions and the Circular of the Board, the appeal be allowed and the impugned order be set aside. 3. &shy....