2007 (5) TMI 35

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....e lower authorities in respect of an item described "IRON CASTING (MACHINED) (NOT ELSEWHERE SPECIFIED)" in the relevant Shipping Bill. The original authority, in the operative part of its order, held the item to be castings" and directed assessment without DEPB benefit. The first appellate authority, on the other hand, found that the 'machined castings' had already become an identifiable part whic....

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....earned Counsel has referred to this item and submitted that the goods referred to by the lower appellate authority is 'Castings of forged crank shat fully machined'. It is submitted that such 'castings of machine part' found mention elsewhere in the DEPB list also and that all machined castings not elsewhere specified in the list were placed against S. No. 75. We have found substance in the case o....