9911796707
TMI Blog2000 (9) TMI 463X X X X Extracts X X X X X X X X Extracts X X X X ..... These two appeals have been filed by the Revenue against the order of the Commissioner (Appeals), Pune. 2. The learned Commissioner (Appeals) relying upon the HSN Explanatory Notes under Chapter 73 that forging, stamping and other processes of removal of burrs, run outs etc. would not bring the operations under the mischief of further worked upon of castings, mouldings, stamping or forgin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) Even if Notes to sub-heading 7326.11 and 7326.19 of HSN applies, it is difficult to see how the 'proof machining operations' including bevelling and cutting etc. can be permitted for classification of the product under sub-heading 7419.91. (c) The plea of the manufacturers that champering is nothing but blunting sharp edges for the safety of the operating doing further machining etc. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... change in classification within sub-heading or to consider the exigibility under the same sub-heading the emergence of a commercially identifiable new product is sine qua non the Supreme Court in the case of Laminated Packagings (Pvt) Ltd. v. CCE - 1990 (46) E.L.T. 326 (S.C.) has held : The further contention urged on behalf of the appellant that the goods belong to the same entry is also not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ence of a different identifiable new product known in the market, then we cannot accept the need for change in classification of the entity to take place by the use of the alleged further working in the facts of this case further working should result in a different identifiable goods, known in the market to emerge, if it does not, then such working will not be further working under the Cent ..... X X X X Extracts X X X X X X X X Extracts X X X X
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