2004 (6) TMI 412

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..... . Sekhon, Member (T)]. After hearing both sides, and considering the issues, it is found : (a) the Revenue is aggrieved against the order of the Commissioner (Appeals) holding that iron casting should merit classification under Heading 8480.10 and eligible to benefit of notification, relying upon the Board s letter dated 28-7-1989 and decisions as mentioned in the order is not proper .....

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..... under Chapter 84, the same are not eligible for the benefit under Notification as arrived at by the Commissioner (Appeals). Since mould is the final product which is exempted from duty, inputs/intermediate products viz. castings would be liable for payment of duty. (iii) The respondents are manufacturers of glass bottles and glassware, they are preparing iron castings from old and used mould .....

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..... dutiable glassware; would be exempt under Notification 217/86, since Notification 217/86 does not exclude under the Explanation given therein castings and moulds from the word inputs . (c) The alternative submission of the ld. Advocate for the respondents that unmachined mould, in any case, be exempt under Notification No. 275/88-C.E., dated 4-11-1988 is also well founded. 2. In view o .....

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