1994 (2) TMI 156

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..... filed by M/s. Ghatge Patil Industries Ltd. against the order-in-original passed by the Asstt. Collector of Central Excise Customs, Kolhapur Division, classifying their product castings as a part of machine/motor vehicles instead of castings classifiable under Chapter Heading 7325.10 as claimed by the appellants. 2. The brief facts of the case are that the appellants are engaged in the manufac .....

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..... provide required fineness and the specifications of such parts for final use and that the HSN Explanatory Notes cannot become an authority for classifying their product as a machined part etc. The Asstt. Collector however held that these castings have attained the essential character of motor vehicle part/machine part etc. and since as per the HSN Explanatory Notes at page 1037 read with Rule 2(a .....

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..... t amount to machining and castings will still retain their character as unmachined castings. They stated that these rough castings are to be further processed like turning, broaching, grinding, groove cutting, heat treatment, surface drilling etc. as required by the customers and till these processes are carried out, it cannot be considered as a machined casting. In this regard, they referred to t .....

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..... on ble Tribunal has given a finding as to when an article can be considered to have an essential character of the parts and has stated that Before an article must be considered to have the essential character of the parts, it must, at least, lose the character of `castings and must go beyond the stage of castings. In other words, an article, to have an essential character of a `machine part mus .....

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..... have an essential character of the machine part, the article must at least fall in between proof-machined-castings itself and the machine part itself ready for use. There is no finding by the Asstt. Collector whether the castings manufactured by the appellant has been machined beyond proof-machining or not. I therefore remand the case back to the Asstt. Collector to determine whether the castings .....

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