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TMI Blog2002 (10) TMI 515X X X X Extracts X X X X X X X X Extracts X X X X ..... alloy steel (machined) Swivel Joints and Hammer Unions; that they have been enjoying benefit of 22% DEPB by classifying the impugned goods under DEPB Entry No. 71(ii) of the Engineering Group; that the Commissioner (Customs), under the impugned order, has denied the DEPB benefit on the ground that the impugned goods are distinct products in ready to use condition and drilling or reduction of height as per requirement by machining do not take away the basic character of the goods as identifiable finished products. The learned Advocate, further, submitted that the impugned goods are machined components at the time of export; that further manufacturing activities like machining to reduce size/drilling holes etc. are undertaken at the Customers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have been described as Hammer Union and Swivel Joint and not as forgings; that drilling of holes is made for fitment purposes and reduction of heights may be required at the end of buyer; that these process are carried out on identifiable machine parts. He relied upon the decision in the case of Aravali Forgings Ltd. v. C.C.E., Jaipur, 1994 (70) E.L.T. 693 (T) - Finally he reiterated the findings as contained in the impugned Order wherein it has been mentioned that, to cover such cases, serial No. 589 was introduced in the DEPB Schedule by Public Notice No. 52(RE-99)/97-2002, dated 1-3-2000 which cover identifiable ready to use machine parts/components made wholly or pre-dominantly of alloy steel/stainless steel manufactured through fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... irement does not change the basic character of these goods as identifiable finished products in ready to use condition. We find no infirmity in these findings. Both the impugned goods have remained no more forgings (machined) but have become identifiable parts which have been described as hammer union and Swival Joint. The Appellate Tribunal considered a similar question in the case of Shivaji Works Ltd. v. CCE, 1992 (69) E.L.T. 674 (T) wherein it has been held that Castings are commodities/articles recognized as separate articles in the trade as also in the First Schedule to CETA, 1985 and are different from parts falling under Chapters 84, 85 and 87 ..... Before an article must be considered to have the essential character of the par ..... X X X X Extracts X X X X X X X X Extracts X X X X
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