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TMI Blog2015 (10) TMI 875X X X X Extracts X X X X X X X X Extracts X X X X ..... e same are sent to emery machine industries and does not need any subsequent 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pter Heading 7325.10 of the Central Excise Tariff Act (CETA) 1985 or under Chapter heading 8437.00. Commissioner (Appeals) under OIA dated 28/08/2006 classified the same under heading 8437.00. None appeared on behalf of the respondent and there is also no request for adjournment. 2. Shri R.K. Mishra (AR) appearing on behalf of the Revenue argued that the factory of the respondent has been close ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Plates under Chapter 8437.00 3. Heard learned (AR) and perused the case records. The issue involved in the present proceedings is the classification of Cast Iron Plates for Emery machinery manufactured by the respondent, whether under Central Excise Tariff heading 7325.10 or 8437.00. Commissioner (Appeals), while holding the classification of the CI Plates for Emery machinery under 8437.00, has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evenue cannot be decided in their favour because it is the responsibility of the Department to establish, with documentary evidence, that the claim made by the manufacturing unit is not acceptable or that other finishing activities were required to be done on cast iron plates for emery machinery. 4. In view of the above observations, appeal filed by the Revenue is dismissed by upholding the ord ..... X X X X Extracts X X X X X X X X Extracts X X X X
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