TMI Blog2000 (6) TMI 447X X X X Extracts X X X X X X X X Extracts X X X X ..... al Excise Tariff Act as articles of castings, as claimed by the revenue or are classifiable under Sub-heading 8413.13 of CETA exempted from payment of duty under Notification No. 8/96, dated 23-7-1996, as held by the Commissioner (Appeals) under the impugned Order. 2. Shri R.A. Yadava, learned Advocate for the Respondents, mentioned that they have filed two Misc. Applications for taking on record the copies of the show-cause-Notices, their replies thereto and relevant invoices and copies of Memorandum of Appeals filed by them before the Commissioner of appeals; that these documents which form part of the records in the present matters are required to be taken on record in the interest of justice as the appeals filed by the Revenue cannot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enefit of Notification No. 57/95 and that goods were capital goods as per Explanation 1(b) to Rule 57Q of the Central Excise Rules. It was open to the Respondents to raise the plea of non-marketability of the impugned products when the show-cause-notices were issued to them. Further any opinion, obtained well after the adjudication of the matter, cannot be allowed to be brought on record. We, therefore, reject the Misc. Application No. 266/2000 in respect of bringing on record the opinion tendered by Indian Pump Manufacturers Association and for raising plea of non-marketability of the impugned goods. However, we allow both the Misc. Application partly for bringing on record the copies of show cause notice, replies thereto, copies of releva ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated as mere casting or cast articles. The learned SDR, further, submitted that the respondent himself had classified the castings, which were sold by them, under sub-heading 7419.91; that accordingly when similar goods were consumed actively, these should have been subjected to duty as the ones sold in the market; that after manufacturing and before sending to Pump Section within the factory, duty has to be discharged; that sub-heading 7419.91 is a specific heading for cast moulded, stamped or forged castings not further worked and as such the impugned goods are classifiable under 7419.91. 6. The learned Advocate countered the arguments by submitting that they were not doing any machining on the castings manufactured by them and in terms ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bronze casting being an intermediate product falling under 7419.91 is dutiable and exemption under Notification No. 8/96 does not cover the goods of Chapter 74. We further observe that the Commissioner (Appeals), in the impugned Order, clearly gave the findings that the process of further working, machining operations carried out on the rough Copper Bronze Castings in the appellants own unit, contributed to finishing or change in the form of such castings. The Respondents have not rebutted this finding of the Commissioner (Appeals) by filing cross objection. They are now claiming orally that they do not perform any machining operation on the castings. No proof in support of this contention has been brought on record. We further find from ..... X X X X Extracts X X X X X X X X Extracts X X X X
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