2018 (2) TMI 357

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ding the degree of processing and the impugned goods attaining the essential characteristics of parts are available in the appeal by the Revenue - While we agree with the Revenue on the legal principle regarding the classification of products as castings if substantial further processing is required to be carried out without which the castings cannot be put to use, in the present case, no such fac .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ured and cleared by the respondent, required further processing to attain the stage of parts. The proceedings initiated against the respondent to reclassify the products under Chapter 84 and to demand differential duty was dropped by the original authority. On appeal by Revenue, the said order was confirmed by the impugned order. Both the lower authorities held that the products manufactured and c .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... manufactured and cleared by the respondent are correctly classifiable under heading 8409. It was also recorded that though it is possible that the customers may have undertaken certain machining operations before the use of the goods, the goods as cleared by the respondent have attained the essential characteristics of parts of machinery and as such merits classification under Chapter 84 only. The .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X