2001 (5) TMI 730

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....e Respondent. [Order per : S.S. Sekhon, Member (T) (Oral)]. - For the period 1-4-94 to 14-4-94, a demand of duty of Rs. 20,829/- was confirmed on the Appellants, a SSI unit manufacturing Machine Castings. They were found to be not eligible for the benefit of Notification No. 1/93-C.E. as they had cleared machined castings (Castings got manufactured from local foundaries), by affixing a sticker ....

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.... Therefore, he held them to be marketed and he confirmed the classification under 85.03. 3. We have heard both sides & considered the matter and find - (a)     We find, that Board had issued instructions that manufacturer in SSI exemption, clearing parts showing Code No., Design No., Drawing No. only of the original equipment manufacturer are entitled to the benefit of t....