2004 (5) TMI 364

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....hri Sanjay Singhal, DR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. - Appellants are engaged in manufacture of 'forgings' to be used in the manufacture of shafts, gear, pinions, lever, couplings etc. They claimed exemption Notification 223/88, dated 23-6-1988. They classified the products under 7226.90 and not under Chapter 84. 2. The admitted process of manufacture of....

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..... It has not been disputed by the assessee that they have carried on the operations of trimming, milling, drilling, step trimming etc. Once these operations are carried out on the forging the benefit of Notification No. 223/88 will not be available under Chapter 73 or Chapter 84 of the tariff. The benefit of Notification No. 223/88 will not be available to them as the process carried out by them a....

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....Ltd., 1985 (20) E.L.T. 280 holding 'forged products machined, driller polished assume an altogether different character from what it was without forge and so as to make them identifiable or usable as machine parts" concluded that activities undertaken by the appellants would result in classification of the entities emerging under Heading 84.83 by application of Rule 2(a) of Rules of Interpretation....

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....icate that "step trimming"? is covered in the process mentioned in the notification and as proof machining. The order of the Commissioner cannot be upset on merits and as regards eligibility to Notification 223/88 and or classification. 4. As regards the valuation of scrap at Rs. 5 per kg by relying upon the challans of M/s. Premier Automobiles Ltd., the duty demand are to be considered co....