TaxTMI 
TaxTMI 
1984 (2) TMI 323
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....irst of the two orders. 2.  This dispute is in respect of Cast Iron and Cast Steel products cleared without payment of duty due under Item 68 during the period 1-1-1979 to 18-4-1979. Citing the decision of the Government of India in order No. 888/78 relating to Bharatya Electric Steel Co. Ltd. and some other judgments of the Supreme Court, the appellants contested the demand. However, the Assistant Collector decided that the cast iron and cast steel rolls were machined/polished after completion of such finishing process and were shaped/sized according to the specifications and orders of the customers and, therefore, the order of the Government that castings should be assessed, after the finishing process is completed i.e. the crudenes....
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....ble parts of machineries. In view of his findings in an exactly similar appeal that the castings made and cleared by the appellants are classification under Item 68 and should be charged to duty (vide order in Appeal No. 427/BR/1980, dated 19-12-1980), he held that the Cast Iron Rolls are dutiable under item 68 ibid accordingly and rejected the appeal. 3.  As mentioned earlier, a single Revision Application was filed against both these appeals. Shri Kohli had argued at length and we have dealt with the first appeal in some detail. The only difference between the two cases is that here there is mention of the cast iron rolls being "tinned and polished" apart from being machined. At the outset Shri Kohli clarified that there was no ques....
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....ment the learned SDR stated that this was under appeal in the Supreme Court, hence it would not be binding on this all-India Tribunal. He relied on J.K. Steels v. ITO decided by the Allahabad High Court [(105) I.T.R. p. 64)]. He found fault with the order under challenge as the Appellate Collector relied on photographs, which was hardly a basis when machining to an accuracy of microns was involved. According to him, here the end shafts were finally finished and the rolls were identifiable machine parts. Shri Lakshmi Kumaran wanted the appeal to be rejected or in the alternative, for the order to be reserved pending a decision of the matter already before a larger Bench. 5.  Shri Kohli, learned Counsel, referred to the show cause notic....