2008 (8) TMI 76

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....ri V.B. Gaikwad, Advocate, for the Respondent. [Order per : S.L. Peeran, Member (J) (Oral)]. - This Revenue appeal arises from Order-in-Appeal No. 236/2005-C.E., dated 25-10-2005 by which the Commissioner (A) has affirmed the Additional Commissioner's Order-in-Original No. 4/204 dated 29-10-2004 holding that the appellants had cleared the goods viz., castings which had been processed beyond the....

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....ad undergone various processes far beyond the proof machining stage for classification under Chapter 84. In view of the evidence produced by the assessee, the plea of the Revenue for classification under Chapter 74 was rejected by both the lower authorities. Revenue is challenging these orders. 2. We heard both sides. 3. The learned departmental representative reiterated the grounds made out....

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....05 (185) E.L.T. 40 (Tri.-Mumbai) to the facts of the present case is justified as in a similar situation, the Aluminium castings which had acquired the essential characteristics of machinery parts were held to be classifiable under Chapter Heading 85. The Bench has distinguished the judgment relied by the revenue in the case of Shivaji Works Ltd. v. CCE, Aurangabad - 1994 (69) E.L.T. 674. The judg....