1999 (4) TMI 285

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..... This appeal arises from Order-in-Original dated 17-7-1991 passed by Additional Collector of Central Excise, Belgaum confirming duty demand of Rs. 3,05,072/- in respect of cast articles of iron for Electric Motors and Gensets cleared for the period from 1-3-1988 to 3-11-1988 under Rule 9(2) read with Proviso to Section 11A of the Central Excise Salt Act. A penalty of Rs. 50,000/- has also been .....

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..... or the use in a particular machinery and that these castings are appropriately classifiable under Chapters 72, 73, 84, 85, 86, 87 etc. and are not entitled to the benefit of Notification as claimed by the appellants". 2. Ld. Consultant appearing for the appellant submits that the issue is no longer res integra and that in identical matters, the Tribunal, after detailed consideration has overrul .....

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..... terated the departmental contention. 4. On a careful consideration of the submission, we notice that the item in question has not undergone any of the process of machining. They are merely castings of iron and steel. The appellants have taken a contention that the item has to undergo several processes of machining before it can acquire even the essential character of the complete parts of finish .....

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