1998 (7) TMI 307 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled in favor of M/s. Kisan Engg. Works, stating that rejected castings not reaching the stage of components are not liable for duty under Tariff Item 8409 or 8483. The Tribunal found that the rejected castings were not bought or sold as components and were returned for re-melting. The appeal was allowed, and the adjudicating order was set aside.