1998 (6) TMI 288

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..... (T)]. Appeal challenges the confirmation of the classification of Copper Cast Articles Machined under Chapter 7419.99 of the Central Excise Tariff. During hearing today Shri Gopal Prasad, Advocate explained that items in question are Submersible Pumps and they are appropriately classifiable under 84.13. He drew our attention to the reply to the show cause notice as well as appeal before t .....

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..... ence it is not possible to accept that the goods are actually Copper end rings which are parts of Submersible Pump. 3. We have perused the records. We observe that even though the appellant had claimed the goods as Copper end rings etc. no finding has been given in the Adjudication Order or in the Appellate order that these are actually end rings and bushes which are identifiable parts of th .....

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