9911796707
TMI Blog2000 (8) TMI 592X X X X Extracts X X X X X X X X Extracts X X X X ..... tion are entitled for complete duty exemption under Notification No. 275/88-C.E., dated 4-11-1988 as claimed by the appellant or eligible for partial duty exemption under Notification No. 223/88-C.E., dated 23-6-88 as held by the Revenue. 3. The facts in brief are that the appellant filed two C/Lists bearing Nos. 4/88-89 (effective from 1-3-89) and 5/90-91 (effective from 20-3-90) classifying unmachined castings of cast articles of iron covered under heading of Chapters 73, 84, 85 , 86 or 89 under 7325.10 of the Central Excise Tariff and claiming full exemption under Notfn. No. 275/88-C.E., dated 4-11-1988. Vide Order-in-Original No. 59/CL/MDF/91, dated 8-7-1991 of Asstt. Collr. of Central Excise, Midnapore Division, denied the said ful ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le under heading Nos. 73, 84, 85, 86 or 87 of the Central Excise Tariff other than heading 73.25 of the said Tariff. The ld. Advocate contends that simply because casting is done always according to shape, size, design and/or specification, an article so cast cannot ipso facto be held and considered to have attained the essential character of the finished article inasmuch as to attain the character the articles are to pass through heavy machining and precision work subsequent to casting. Arguing further the ld. Advocate submits that the impugned castings having been manufactured by the appellant out of the prescribed input raw materials and having not been subjected to any machining subsequent to casting, the articles so cast merit classifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ods were subjected to various processes as mentioned by the appellants in their C/Lists. As such, the impugned goods would attract duty in terms of Notfn. No. 223/88-C.E. 5. After hearing the rival contentions and on a careful perusal of the relevant documents on record, we find that the impugned goods have been subjected to the processes specified in the proviso to Notfn. No. 223/88-C.E. and as such cannot be considered as unmachined castings and unmachined cast articles. The appellant s argument that the process of fettling encompasses all other process as mentioned in Notfn. No. 223/88-C.E. and as such the impugned goods merit to be considered as unmachined castings and unmachined cast articles cannot be accepted inasmuch as the proc ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
