2017 (10) TMI 339

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....84.83 of Central Excise Tariff and cannot be called as castings under Chapter Heading 73. 2. The brief facts are that: (i) The Appellant purchases from the market duty paid rough castings known on which they undertake certain surface cleaning operations like shot blasting, milling, fettling, proof machining, painting etc. If required by the customers, they undertake drilling of holes on the castings. (ii) The appellant sells the cleaned castings on which they had done above operations like shot blasting, milling, fettling, proof machining, painting etc. (iii) The department issued show-cause notice to the appellant inter alia saying that the appellant manufactured and cleared the goods which are in the category of finished machined cas....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e appellant is now before the Tribunal in appeal against the said impugned Order-in-Appeal dated 28.2.2003. 3. Both sides have been heard. 4. The main pleading of learned Advocate of the appellant is that the castings (plummer blocks) sold by them are castings only having classification under chapter 73 of the Central Excise Tariff Act (CETA) and cannot be called parts of machinery which are classifiable under Chapter 84 of CETA. The appellant pleads that they are doing the process on rough castings like shot blasting, milling, fettling, proof machining, painting, etc. and thereafter sell the same to their buyers, who are doing further processes on the same at their premises to make the subject item fit enough to be part of their machine....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... when it comes out of the casting mould. The Heading 73.25 would, therefore, include all castings from the stage of their emergence from the casting mould to the stage of being proof-machined. Similarly, an incomplete/unfinished part of machine or motor vehicle would also be covered under Chapters 84, 85 or 87 as the case may be. A machine part or motor vehicle part, subject to any section or Chapter note, would normally be one which is ready for use in a particular machine or motor vehicle. Application of Rule 2(a) would lead us to conclude that an incomplete or unfinished part of a machine or motor vehicle would fall under Chapters 84, 85 or 87, subject to fulfilment of the condition of essential character . Rule 2(a) does not permit us t....