1997 (11) TMI 233

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..... hem to some processes these were sent to their Padi unit where further processes are carried out and thereafter they are fitted on to the cylinder assembly and master cylinder assembly. He has pleaded that prior to 1-3-1986 the issue of classification of the very same castings as were subjected to processes at Sholinghur was decided in Appeal E/632/85-B1, dated 24-6-1992 and these were held to be only castings. He does not have a copy of this order. He has pleaded that the pleas taken earlier were that castings do not lose their character as castings by reason of the processes carried at their Sholinghur unit and these emerged as identifiable part of motor vehicle only at their Padi unit after further processing was done and therefore, thes .....

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..... were carried out a new product has emerged. He has pleaded no basis has been laid in this regard and therefore, the lower authority s order is not sustainable in law. He has further pleaded that the appellants have filed letters from the dealers and also other evidence that the goods are not recognisable as motor vehicle parts or marketable goods. 3. Heard Shri R. Saroop, the learned DR. He has pleaded that the lower authority has gone by what the appellants had been doing in the past and this was the basis for holding that the goods are motor vehicle parts. He has pleaded that Rule 2(a) of the Interpretative Rules has been correctly invoked in this case against the appellants. 4. We have considered the pleas made by both the sides. We .....

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..... M/s. Shardlow India Ltd. v. Collector of Central Excise, Coimbatore cited supra has observed as under : We observe that in this case the authorities have not examined the drawings and the specifications to which the forging were produced and the drawings and the specifications to which these have to be finished for ultimate use in the final product. Before an article can be held to have acquired the essential characteristics of finished product in terms of Interpretative Rule 2(a) it is incumbent on that part of the authorities to establish with reference to the nature of the product and the operations which are required to be carried out before the same can be used as finished product after the manufacture thereof. In the present case .....

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