9911796707
TMI Blog2001 (4) TMI 261X X X X Extracts X X X X X X X X Extracts X X X X ..... ri M.P. Singh, JDR, for the Respondent. [Order per : 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 classificati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... see's plea that no further process is required to make 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ensional accuracy and with such a high degree of surface 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 classifi ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
