2015 (10) TMI 875

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..... A.R. For the Respondent : None ORDER Per. H.K. Thakur :- This appeal has been filed by the Revenue against OIA No. 127-CE/LKO/2006 dated 28/08/2006. The issue involved is whether Cast Iron Plates (CI Plates) for Emery machinery manufactured by the appellant will be classified under Chapter Heading 7325.10 of the Central Excise Tariff Act (CETA) 1985 or under Chapter heading 8437.00. Commission .....

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..... No. 225/59/1996-CX. dated 1/7/1996, castings taken out of castings moulds up to the stage of proof machining and further machining will be classifiable under Chapter Heading 73. It was his case that the order passed by the First Appellate Authority should have made classification of CI Plates under Chapter 8437.00 3. Heard learned (AR) and perused the case records. The issue involved in the pres .....

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..... nt machining. From the above report reproduced in the order of the First Appellate Authority it is correctly held that the CI plates for emery machinery was classifiable under heading 8437 of the CETA, 1985. If the manufacturing unit is lying closed at the moment then the case of the Revenue cannot be decided in their favour because it is the responsibility of the Department to establish, with doc .....

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