9911796707
TMI Blog1999 (5) TMI 92X X X X Extracts X X X X X X X X Extracts X X X X ..... President]. Briefly stated the fact of the case are as follows :- The appellants herein are manufacturers of iron and steel castings as well as stainless steel castings. They filed the classification list for these castings claiming classification under Tariff Heading 73.25. They are undertaking the process of fettling and grinding as alleged in the show cause notice. However, in reply to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts and further machining was undertaken by the appellants customers. ld. Advocate has also relied upon Tribunals judgment in the case of Shivaji Works Ltd. v. Collector of Central Excise, Aurangabad reported in 1994 (69) E.L.T. 674 (Tribunal) wherein it has been held that casting does not cease to be a casting and would not go into the category of machine parts unless the machining undertaken by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... when a casting ceased to be a casting and when it becomes an essential part of a machine or having the essential character of a part of machine. It has been found by the Tribunal in the case of Shivaj Works Ltd. that up to proof machining stage a casting does not ceased to be a casting when further machining is undertaken by manufacturer on the castings. So-called castings to have the essential c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the view, relying on Tribunal s judgment in the case of Shivaji Works Ltd. (supra) that the Revenues has not proved that the goods in question have acquired the essential character of machine part falling under Chapters 84 to 87. The adjudicating authority s various findings are merely based on the broad shape of the goods. Inferring there from that it has the essential character is not at all ..... X X X X Extracts X X X X X X X X Extracts X X X X
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