9911796707
TMI Blog2004 (2) TMI 107X X X X Extracts X X X X X X X X Extracts X X X X ..... ember (J) and Shri C. Satapathy, Member (T) [Order per : Archana Wadhwa, Member (J)]. - The dispute involved in the present appeal of the Revenue is as regards the classification of Knuckles and Coupler body casting. Whereas the Commissioner (Appeals) has accepted the respondent's contention that the said castings are classifiable under sub-heading 7325.90 in the light of the Tribunal's dec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ding 73.25 as casting. 3.Revenue in their memorandum of appeal has nowhere dispute that the decision of the Tribunal in the case of Shivaji Works Ltd. is applicable to the facts of the instant case. They have only reiterated that in terms of Rule 2(a) of the rules of interpretation the goods are to be classified under Heading 86.07 inasmuch as they had attained the recognition as "parts" of rail ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er per : C. Satapathy, Member (T)]. -6. In view of Rule 2(a) of the General Interpretative Rules (G.I.R.), any reference in a heading to parts of machine includes a reference to incomplete and unfinished machine parts provided the same have the essential characteristics of the complete or finished machine parts. The H.S. Explanatory Notes under Heading 73.25, as quoted by the original authority in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f GIR 2(a). (iv) castings which have been completely worked upon as finished or complete machine parts requiring classification under machinery chapters. 7.In the case at hand, the operations which the casting in question has undergone, as enumerated in the impugned order-in-appeal, are in the nature of necessary operations for the manufacture of the casting itself including fettling, he ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
