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1999 (4) TMI 261 - AT - Central Excise
Issues: Classification of goods - Aluminium castings vs. aluminium articles, Zinc unwrought vs. zinc articles
In this case, two appeals were filed, one by M/s. Ashoke Moulders (P) Ltd. regarding the classification of zinc as either zinc unwrought or zinc articles, and the other by the Department concerning the classification of aluminium articles/castings. The Assistant Collector initially classified the goods as aluminium castings and zinc under specific sub-headings, which was challenged by the appellants. The Collector (Appeals) ruled that the goods of Aluminium should not be classified under a certain sub-heading and that the goods of zinc should be classified under a different sub-heading. Regarding the classification of aluminium goods, the Revenue argued that the goods had obtained an identifiable shape of articles and should be classified accordingly. It was noted that the goods were parts of type-writers and duplicating machines, requiring no major machining before use. The Tribunal considered the interpretative Rule 2 and previous judgments on similar issues, ultimately holding that the aluminium goods were classifiable as aluminium castings due to the need for machining before use. On the issue of zinc goods classification, it was argued that the goods had already taken the shape of parts of type-writers and duplicating machines, thus should not be classified as unwrought zinc. The Tribunal noted that there was no specific heading for zinc castings, and as unwrought zinc is a prerequisite even for castings, the goods were held to be classifiable as zinc articles under a different sub-heading. Therefore, the zinc goods were classified under a specific Chapter sub-heading. In conclusion, the Tribunal rejected both appeals after considering the arguments presented and the relevant provisions. The classification of goods as aluminium castings and zinc articles was upheld based on the need for machining in the case of aluminium goods and the absence of a specific heading for zinc castings.
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