2004 (6) TMI 412

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.... Shri Naresh Thacker, Advocate, for the Respondent. [Order per : S.S. Sekhon, Member (T)].- After hearing both sides, and considering the issues, it is found : (a)        the Revenue is aggrieved against the order of the Commissioner (Appeals) holding that iron casting should merit classification under Heading 8480.10 and eligible to benefit of notificat....

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....ing, for manufacture of moulds which are chargeable to nil rate of duty. Since these are castings for manufacture of moulds this fall under Chapter 73 and not under Chapter 84, the same are not eligible for the benefit under Notification as arrived at by the Commissioner (Appeals). Since mould is the final product which is exempted from duty, inputs/intermediate products viz. castings would be lia....

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....ing Products Ltd. v. CCE - 2002 (140) E.L.T. 433 (Tri.), is well founded and cannot be found fault with. Following these decisions, in respect of iron castings/moulds, consumed captively, in the manufacture of dutiable glassware; would be exempt under Notification 217/86, since Notification 217/86 does not exclude under the Explanation given therein castings and moulds from the word "inputs". (....