2001 (5) TMI 730

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....t. Shri Thomas George, JDR, for the 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 l....

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....rts and then cleared to O.E. manufacturer. 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....