2001 (4) TMI 261

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....cate, for the Appellants. Shri M.P. Singh, JDR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - The issue involved in these appeals arising out of a common Order-in-appeal passed by the Commissioner of Central Excise (Appeals) is the classification of "Hal Ki Noke" (agriculture or horticulture machinery parts for soil preparation/cultivation). According to the appellan....

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....ant Collector has held that the assessee's plea that no further process is required to make the product marketable/useable is not tenable inasmuch as CI casting in the crude form cannot be used as such and further process like machining is absolutely necessary on the product in question, without which the same had no utility. The Assistant Collector has held that further operation such as shot bla....