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2017 (5) TMI 457 - CESTAT BANGALOREClassification of goods - C.I. Castings - The assessee classified the items under Chapter 84 as parts of machines chargeable to duty at 13%. The department on the other hand entertained the view that the goods are nothing but CI castings and classifiable under 7325.10 of the Central Excise Tariff Act chargeable to 15% excise duty - whether they are to be classifiable as casting under Chapter 73 or as parts of machines under Chapter 84? - Held that: - CBEC Circular dated 1.7.96 clarified that castings coming out of the castings moulds up to the stage of proof machining and requiring further machining before being used as machine parts would be appropriately classifiable under Chapter 73. However, those castings which do not require any machining after their emergence from casting moulds viz. Precision castings and/or are, as such, ready to be used as machine parts would be regarded as articles having essential character of machine parts and would be classified under Chapters 84, 85, 86, 87, etc. It is not disputed that the goods in the assessee s case have undergone machining processes beyond the stage of proof machining. Consequently, the right classification would be under parts of machines under Chapter 84. Appeal dismissed - decided against Revenue.
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