2001 (12) TMI 435 - AT - Central Excise

Summary

The appeal involved a dispute over the classification of castings and the benefit of exemption under Notification No. 275/88. The Tribunal held that proof-machined castings do not qualify as unmachined castings and thus are not eligible for the exemption. The appeal was partly disposed of by remanding the issue of proof-machining on SG iron castings and Spacer rings for further verification.