1998 (9) TMI 337

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..... taramani, Vice President]. This appeal is directed against the captioned order dated 5-9-1991 passed by the Commissioner of Central Excise (Appeals), Mumbai. The appellants are engaged in the manufacture of junction boxes etc. falling under Chapter 85 of the Central Excise Tariff Act, 1985. Proceedings were initiated against them by show cause notice issued by the jurisdictional Asstt. Commi .....

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..... ssioner (Appeals) who has upheld the Asstt. Commissioner s order. The Commissioner (Appeals) in arriving at his finding also relied upon certain delivery challans under which the material had been received to hold that these castings are specially made for junction boxes and have essential character of junction boxes. Therefore, their classification, the Commissioner (Appeals) found, under Heading .....

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..... ase is the factual position that these castings are made according to the specification and these have been cleared by various units which are under exempted sector, which is a point noted by this Bench while disposing of the stay application and directing the appellants to deposit the entire duty amount. Therefore, the material in question viz. aluminium castings do not fall under Heading 76.01 a .....

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