9911796707
TMI Blog2000 (8) TMI 561X X X X Extracts X X X X X X X X Extracts X X X X ..... S. Kannan, DR, for the Respondents. [Order per : S.L. Peeran, Member (J)]. - Commissioner (Appeals), Trichy by Orders-in-Appeal Nos. 35-36/92-C.E., dated 6-3-1992 decided two appeals holding that Cast machine parts which are supplied to customers who in turn subject the same for further machining to manufacture finished machine parts are classifiable under Chapters 84, 86 and 87 and as a conseq ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... E.L.T. 674 and further held that the items were classifiable only under Chapter heading 73 and the items were not to be treated as parts of machinery for classification under Chapters 84 to 85 and as a consequence, the benefit of Notification was also extended. He produced a copy of the order and contends that the impugned order is required to be set aside by following the ratio of this order. He ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... held that the item in question is required to be classified under Chapter Heading 73 and the benefit of Notification No. 202/88 is required to be extended. Another proceeding against the same appellant was also set aside by Final Order Nos. 340 to 341/99, dated 12-2-1999 on the same issue. Therefore, respectfully following the ratio of these judgments, the impugned order is set aside and the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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