1983 (5) TMI 233

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....t. ORDER The goods involved in this case are "Castings in semi-finished condition for manufacture of Motor vehicles CKD Motor vehicle parts-Rear Axle housing (Iron castings)", as per the description given in the relevant Bill of Entry. The appellants are aggrieved of countervailing customs duty being charged on these goods under Item 25 of the Central Excise Tariff. This item covers, inter alia,....

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.... another identifiable article and that the goods still remained iron castings only. He added that the expression "iron cast in any other shape or size", being a general one, would include all varieties of iron castings (ECR 1983-65-D-BOM). 2. We have carefully considered the matter. We agree with the Departments' representative that the further processes mentioned by the appellants which the....