2005 (3) TMI 610

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.... the ground that the item in question is not 'goods' and it is not marketed. It is also alleged that Steel Castings of Wheels are not in a marketable condition and that they are not goods. The further submission is that the process of manufacture of steels is a continuous process i.e. scrap is fed into the furnace, the molten material is cast at a temperature of 1150°C, which gradually goes down to 300°C. Since the temperature was so high, those castings are not known in the trade as goods and are not marketable. The CEGAT, by their Final Order No. 1848/98, dated 20-12-1998 had remanded the matter to the original authority to examine in detail, the process of manufacture and the claim of the assessee that no other manufacturer used ....

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....els removed from the moulds at a temperature of 1200°C will not be in fully solidified condition; the hot wheels undergo controlled cooling in the Hot Wheel Kiln for 45 minutes, whereby the temperature of the cast wheels is brought down slowly from 1200°C to 650°C to reduce thermal shocks; On emerging from Hot Wheel Kiln, the sprues of the wheels are cleaned through Air Arc Gouging method and after the sprue wash operation, the wheels will have a temperature of 450°C; the wheels are then hot stamped in a stamping machine at 400°C and solid hub portion of the wheels are cut to a diameter of 180 mm using oxy Acetylene flame; the hub cut wheels (with a temperature of 350°C) will have a coarse grain structure with low me....

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....he above operations will be shot peened using steel shots in a "Peening Machine', the wheels are further subjected to rough boring operations and checked for dimensional conformity and profile requirements at the Final Inspection Station." 2. They further contend that the product which has emerged is not in a marketable condition and as the same is not in that condition, the demands cannot be confirmed. The Commissioner has rejected their contentions and has held that the issue is covered by the judgment rendered by the Apex Court in the case of Tata Iron & Steel Co. v. U.O.I. & Others - 1988 (35) E.L.T. 605 (S.C.). 3. The learned Counsel submits that this judgment is distinguishable, as it does not deal with the type of goo....