2006 (1) TMI 359

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....Advocate, for the Appellant. Shri S.S. Bhagat, SDR, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. - Heard both sides. The dispute relates to classification of casting of door handles which the appellants have manufactured for supply to M/s. Godrej to be used as refrigerator handles. The impugned order has been passed holding classification of the impugned product u....

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....the decision of Hon'ble Supreme Court in the case of Pefco Foundry Chemicals Ltd. v. Collector of Central Excise - 1992 (58) E.L.T. 565 (S.C.) to state that the impugned goods should be classified as a part of refrigerator under Heading 84.84 since only chrome plating remains to be done. The learned advocate has also cited the decision in the case of Commissioner of Central Excise, Mumbai-II v. Mu....

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....l chapters. (ii)     castings which have been further worked upon but which have not obtained the essential character of a finished or complete machine part. These also have to be classified in the metal chapters. (iii)    castings which have been further worked upon and which have acquired the essential characteristics of finished or complete machine parts....

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....is heading even if they are designed for particular uses (e.g., door handles or hinges for automobiles). The heading does not, however, extend to goods forming as essential part of the structure of the article, such as window frames or swivel devices for revolving chairs." He also states that the appellants are willing to pay differential duty if the goods are classified under Heading 83.02. ....