1998 (5) TMI 192

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..... mber (T)]. Briefly stated the facts of the case are as follows :- 1.1. The appellants manufactured Cast Product of Copper. They classified the item under Tariff Heading 7419.19. The classification list was approved. After about two years, on 8-7-1991, a show cause notice was received by the appellants herein proposing change in classification to either Tariff Heading 8483.00 or 8485.90, on .....

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..... (Appeals), the appellants herein did not succeed. Hence this appeal before us. 2. Learned Advocate, Shri N. Mookherjee for the appellants has submitted that merely on the basis of shape of the castings, the authorities below have found that the products have acquired the shape and character of the machinery parts without undertaking any further enquiry at the consignee s end (Consignee in this c .....

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..... of the Tariff Heading 7419.91 i.e. other articles of copper - Cast Moulded, Stamped or Forged, but not further worked , the Department has to find that the products in question have gone beyond the stage of casting i.e. beyond the proof-machining stage of the casting. We observe that no such finding has been given. No enquiry has, in fact, been made despite a categorical stand taken by the appel .....

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