2019 (4) TMI 1150

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.... the appellants are engaged in the manufacture of Aluminium and Zinc Castings and articles thereof, which they classified under Chapter Subheading 7907.90 and 7616.90, whereas the Department proposed to classify the same under CSH 8708.00 as Motor vehicle parts. Periodical show-cause notices were issued demanding differential duty during the pendency of the approval of the classification of these products. Aggrieved by the same, the appellant preferred an appeal before this Tribunal. This Tribunal vide order No. 82-83/2000-B dated 18.1.2000 observed that since the castings manufactured by the appellant requires further process like machining, grinding and drilling the surface, which can be verified only after visiting the factory premises o....

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....paper book. He submits that castings manufactured by the appellants are used in various industries including Automobile industries after carrying out further process of machining, grinding, drilling etc. These averments in the application were not accepted by the authorities below on the ground that the same was issued by private persons. He submits that the adjudicating authority on visit to their premises found that there were no machinery available, which can carry out the finishing process like, machining, grinding etc. In spite of that, on assumption and presumption, it was observed that such machines could have been removed by the appellant before arranging the visit of the departmental officer. 5. Learned AR for the Revenue reiter....