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TMI Blog2017 (5) TMI 457X X X X Extracts X X X X X X X X Extracts X X X X ..... For the Appellant Shri J. N. Somaiya, Advocate For the Respondent ORDER Per V. Padmanabhan The present appeal is directed against the order dated 20.11.2003 passed by the Commissioner (Appeals), Mangalore. The assessee is engaged in the manufacture of C.I. Castings. The dispute is regarding the classification of the goods manufactured by the assessee. The assessee classified the items under C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have not achieved the stage of fully finished parts of machines. They require to be subjected to several more processes of machining before they are fit to be used as machine parts. Hence, he argued that they should be classified as Castings under Chapter 7325. He placed reliance on the Tribunal s decision in the case of White Machines: 2002 (149) E.L.T. 210 (Tri.-Del.) in which it has been held t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CBEC has issued a Circular dated 1.7.96 clarifying classification of such goods. He also relied upon following case laws. * Shivaji works: 1994 (69) E.L.T. 674 (Tribunal) * Ashoka Iron Works: 2008 (231) E.L.T. 189 (Tribunal) 5. The present dispute is with reference to the classification of goods manufactured by the assessee. The facts are not in dispute. The assessee, after the making of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m the stage of their emergence from the castings mould to the stage of being proof machined. 3. It would thus appear that castings coming out of the castings moulds up to 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 emerge ..... X X X X Extracts X X X X X X X X Extracts X X X X
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