9911796707
TMI Blog1999 (12) TMI 316X X X X Extracts X X X X X X X X Extracts X X X X ..... per : S.S. Kang, Member (J)]. Appellant filed this appeal against the order-in-original, dated 27-2-1991 passed by the Additional Collector of Central Excise. 2. In the impugned order the Cooker Handles and Aluminium Channels were held to be classifiable under sub-heading 7615.10 of the Central Excise Tariff. 3. Learned Counsel submits that appellants were manufacturing castings of press ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reported in 1999 (31) RLT 700 and in the case of Ashok Moulders (P) Ltd. v. C.C.E., reported in 1999 (113) E.L.T. 136 (Tribunal) = 1999 (33) RLT 38. He, therefore, prays that appeal be allowed. Learned DR appearing for the Revenue referred to order-in-original and reiterated the observation of Additional Collecter. 2. Heard both sides. 3. The contention of the appellant is that the casting of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. v. Commissioner of Central Excise (supra). 5. In the present case as the goods in question requires further processes of buffing and drilling. Therefore in view of the above decisions of the Tribunal these are classifiable as aluminium castings. 6. Revenue is not disputing the benefit of Notification No. 180/88 - C.E., dated 13-5-1988. Hence we set aside the impugned order and allow the app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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