9911796707
TMI Blog2001 (10) TMI 416X X X X Extracts X X X X X X X X Extracts X X X X ..... ide your letter under reference has been examined. It is found that it is a ferrous casting in rough unmachined condition. Hence it can be concluded that the said item has attained the essential character of the component/part. Regarding the classification of the item, under any of the category of the arms, we are not in a position to comment. 2. Show cause notice was issued alleging that the goods tendered for export had attained the essential character of parts of shotgun. It was alleged that when the manufacturer imports or exports fire arms, parts thereof, licence under Sec. 10 11 of the Arms Act, 1959 was required. In the absence of such licence, the subject parts of fire arms could not be exported. Provisions of Notfication No. 4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mooth running of a machine. The Customs and Central Excise Authorities on the basis of this deeming definition, in a number of cases had sought to classify basic castings under Chapters 84, 85, 87 or 89 of the Central Excise Tariff and/or the Customs Tariff depending upon their ultimate destination. In these situations, the assessees or importers had continued to maintain that such castings fell under the parent Chapter of the respective Tariffs. In this situation, very substantial case law developed. One important judgement is that of the Tribunal in the case of Shivaji Works Ltd. v. CC, Aurangabad [1994 (69) E.L.T. 674]. In this judgement, the Tribunal dealt with the dispute between the assessee and the Central Excise Department as to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Circular No. 225/59/96-CX., dtd. 1-7-96). In this circular instructions have been issued on acceptance of the Tribunal s decision in the case of Shivaji Works cited supra. Para 3 of the said Circular reads as follows :- It would thus appear that castings coming out of the castings moulds upto the stage of proof machining and requiring further machining before being used as machine parts would be appropriately classifiable under Chapter 73. However, those castings which do not require any machining after their emergence from casting moulds viz. precision castings and/or are, as such, ready to be used as machine parts would be regarded as articles having essential character of machine parts and would be classified under Chapters 84, 85, 86 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... chined one wherein it was subjected to machining on a drilling machine. For face milling, bottom face milling, step milling, gap milling, slot milling it is further subjected to profile milling on one surface. The machine component is also subjected to the slot milling on one surface. The sample shown to me is fully machined and it is not subjected to any heat treatment process. Before fitment to the end product, in this case it is mandatory to subject it to the heat treatment for providing the hardened surface to smooth running. Only on subjecting the machine to heat treatment, it is capable of put to use. 7. The Tribunal were given to understand that the investment castings generally did not require further machining. That is, however, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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