2000 (6) TMI 190

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..... The issue involved in this appeal filed by the Revenue is whether the castings of transmission mill gear, and transmission mill gear wheel, and cement mill gear are classifiable under heading 84.83 as claimed by the Department or they have to be classified only as castings under Heading 73.25 of Central Excise Tariff. 2. The Respondents M/s. Arakkonam Castings Forgings Pvt. Ltd., have re .....

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..... ector (Appeals) has given a clear finding that at the time of clearance from the respondents' factory the casting had not attained the essential character of the final product i.e. machinery part. This finding has not been rebutted by the Revenue in the grounds of appeal. The matter has been finally settled by the Tribunal in the case of Shivaji Works Ltd. v. CCE, Aurangabad, 1993 (49) ECR 323, an .....

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