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2015 (10) TMI 875 - AT - Central ExciseClassification of goods - Classification under Central Excise Tariff heading 7325.10 or 8437.00 - Held that:- After solidification and cooling the cast iron plates are taken out of moulds and cleaned, brushed and battled. That after cleaning of Cast Iron Plates the same are sent to emery machine industries and does not need any subsequent machining. From the above report reproduced in the order of the First Appellate Authority it is correctly held that the CI plates for emery machinery was classifiable under heading 8437 of the CETA, 1985. If the manufacturing unit is lying closed at the moment then the case of the Revenue cannot be decided in their favour because it is the responsibility of the Department to establish, with documentary evidence, that the claim made by the manufacturing unit is not acceptable or that other finishing activities were required to be done on cast iron plates for emery machinery. - Decided against Revenue.
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