9911796707
TMI Blog1998 (1) TMI 185X X X X Extracts X X X X X X X X Extracts X X X X ..... er sub-heading 8437.00 of CETA, 1985 and claiming exemption from payment of whole of Central Excise duty under the Notification No. 56/95-C.E., dated 16-3-1995. The Assistant Commissioner rejected their claim and held that the C.I. Plates cleared by the assessee are raw casting and unmachined casting to their customer-user and it is the customer-user who further machined these plates by various processes such as grinding and boring etc. to convert them into machine part for use in the mills. Therefore, he held that casting of parts by themselves cannot be treated as having the essential character of parts so as to classify the goods under Chapter 84 and therefore, the goods are required to be classified under Heading 73.25 as casting from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ired the characteristic of the part required for fitment and hence the Chapter 84 is attracted in terms of Note (b) of Section XVI as the item is suitable for use solely or principally with particular kind of a machine and therefore, it is not a mere casting for being classified under Chapter 73. In this regard, the appellants have relied on large number of rulings of the Tribunal. They also contend that they had filed earlier a classification list No. 86/94, dated 26-7-1994 which was specific to :- (1) Tubes, Pipes and hollow profiles of cast iron (2) Other cast article of Iron and steel and the same were claimed for classification under Chapter sub-heading 7303.00 and 7325.10 respectively and the same had been approved by the proper o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s and therefore, the Assistant Commissioner totally relying on the report without personal verification of the facts has led to miscarriage of justice. In this regard, several judgments are relied by the appellants. 4. We have heard the learned Advocate Shri R.K. Mehra for the appellants and the learned DR, Shri D.S. Negi for the Revenue. 5. On a careful consideration of the submissions made on the basis of appeal memo, we are satisfied that there has been violation of principles of natural justice inasmuch as that the report of the Assistant Commissioner (Prev.) has been totally relied in the impugned order without verification of the facts. It is not clear as to whether the activity and processes mentioned in the report are carried ou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y and the processes being carried out by the appellants themselves and that the item is a finished part which is cleared to the Domestic Flour Mills and that the Domestic Flour Mills are not carried any of the processes but they are utilising the same as stated by them in their certificates. The adjudicating authority shall carry out this factual verification and consider their pleas in the personal hearing to be held by him after due notice and pass a speaking order. The original authority shall also consider all the rulings of the Tribunal and Higher Courts on this aspect of the matter while deciding the case. The lower authority shall also examine the plea of the item being exempted under Notification No. 67/95, dated 16-3-1995 in view o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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