2001 (4) TMI 261

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..... : Jyoti Balasundaram, Member (J)] . - The issue involved in these appeals arising out of a common Order-in-appeal passed by the Commissioner of Central Excise (Appeals) is the classification of Hal Ki Noke (agriculture or horticulture machinery parts for soil preparation/cultivation). According to the appellants, the item falls for classification under Chapter 84 and is entitled to exemption .....

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..... e the product marketable/useable is not tenable inasmuch as CI casting in the crude form cannot be used as such and further process like machining is absolutely necessary on the product in question, without which the same had no utility. The Assistant Collector has held that further operation such as shot blasting/machining and drilling of holes have to be carried out. Although it is not disputed .....

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..... ace finish that no machining is done subsequently. (The Tribunal has discussed the process of manufacture of investment castings in para 9.3 in the case of Shivaji Works Ltd. v. C.C.E., Aurangabad, reported in 1994 (69) E.L.T. 674). 3. Having regard to the above, we agree with the authorities below that the Hal Ki Noke falls for classification under CET sub-heading 8432.00, and hence uphold th .....

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