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2013 (12) TMI 28 - AT - Central ExciseClassification of copper bronze castings - Levy of duty – Notification No.8/96 - Whether the copper bronze castings, as the same come out of the mould, are classifiable under Central Excise Tariff sub-heading 7419.91 – Held that:- The castings before being used as parts, are subjected to the process of grinding, fettling, proof machining and without these processes, the same are not usable as parts of submersible pumps – Following Shivaji Works Ltd. vs. CCE, Aurangabad [1993 (5) TMI 98 - CEGAT, NEW DELHI] - the castings, in question, would be correctly classifiable under heading 7419.91 and not as part of submersible pumps under sub-heading 8413.99, as there is no evidence produced by the appellant that the castings as such without being subjected to any process are usable as parts – as regards the marketability there are a number of internet websites offering copper bronze castings, for sale which show that the market for this product exists – there was no infirmity in the order – Decided against Assessee.
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