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2019 (11) TMI 954 - CESTAT AHMEDABADClassification of goods - manufacture of various forged and cast items which are subsequent used by the buyers for manufacture of machinery parts - whether the items manufactured by the appellant falling under chapter heading 7326 or under chapter 84? - CBEC Circular No. 139/7/88-CX.4, dated 28-07-1989. HELD THAT:- The appellants are also doing a drilling operation. The appellants have explained that the drilling is done to create a hole on the item for the purpose of providing a hold for other operations and for the purpose of carrying these items from one place to another. Apparently, such drilling operations has no impact on the essential character of the item manufactured by the appellant and thus, the classification cannot change solely on the ground of drilling operation. There are no merit in the arguments of Revenue that the classification needs to be changed from Chapter 73 to chapter 84 - appeal allowed - decided in favor of appellant.
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