2000 (9) TMI 463

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....ndents. [Order per : S.S. Sekhon, Member (T)]. - These two appeals have been filed by the Revenue against the order of the Commissioner (Appeals), Pune. 2. The learned Commissioner (Appeals) relying upon the HSN Explanatory Notes under Chapter 73 that forging, stamping and other processes of removal of burrs, run outs etc. would not bring the operations under the mischief of 'further work....

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....stings etc. would fall under heading 7419.99. (b) Even if Notes to sub-heading 7326.11 and 7326.19 of HSN applies, it is difficult to see how the 'proof machining operations' including bevelling and cutting etc. can be permitted for classification of the product under sub-heading 7419.91. (c) The plea of the manufacturers that champering is nothing but blunting sharp edges for the safety of the ....

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....ering the material, we find that to cover a change in classification within sub-heading or to consider the exigibility under the same sub-heading the emergence of a commercially identifiable new product is sine qua non the Supreme Court in the case of Laminated Packagings (Pvt) Ltd. v. CCE - 1990 (46) E.L.T. 326 (S.C.) has held : "The further contention urged on behalf of the appellant that the g....