2004 (2) TMI 107

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....Member (J)]. - The dispute involved in the present appeal of the Revenue is as regards the classification of Knuckles and Coupler body casting. Whereas the Commissioner (Appeals) has accepted the respondent's contention that the said castings are classifiable under sub-heading 7325.90 in the light of the Tribunal's decision in the case of M/s. Shivaji Works Ltd. v. C.C.E., Aurangabad - 1994 (69) E....

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....ispute that the decision of the Tribunal in the case of Shivaji Works Ltd. is applicable to the facts of the instant case. They have only reiterated that in terms of Rule 2(a) of the rules of interpretation the goods are to be classified under Heading 86.07 inasmuch as they had attained the recognition as "parts" of railway. 4.We find that the same argument of the applicability of Rule 2(a) was....

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....Interpretative Rules (G.I.R.), any reference in a heading to parts of machine includes a reference to incomplete and unfinished machine parts provided the same have the essential characteristics of the complete or finished machine parts. The H.S. Explanatory Notes under Heading 73.25, as quoted by the original authority in his order, also emphasizes that castings which require further working but ....

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....e machinery chapters by virtue of GIR 2(a). (iv)       castings which have been completely worked upon as finished or complete machine parts requiring classification under machinery chapters. 7.In the case at hand, the operations which the casting in question has undergone, as enumerated in the impugned order-in-appeal, are in the nature of necessary operations ....