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2017 (10) TMI 339 - CESTAT BANGALOREClassification of goods - rough castings (Plummer Blocks Housing for Bearing) - whether classifiable under Chapter 84.83 of Central Excise Tariff or to be considered as castings under Chapter Heading 73? - Held that: - the castings cleared by the appellants, where the appellant has done various processes including proofing, machining, does not acquire the exact dimensions/specifications to fit into the machines of their customers and therefore, cannot be called as parts of the machines and cannot therefore, be classified under Chapter 84 of CETA - CBEC in its Circular No.225/59/96/CX. Dated 1.7.96 issued on the subject of classification of iron and steel castings refers to the decision of the Tribunal in the case of Shivaji Works Ltd. [1993 (5) TMI 98 - CEGAT, NEW DELHI] and states that the castings coming out of casting moulds up to the stage of proof machining and requiring further machining before being used as machine parts would be classifiable under chapter 73 - appeal allowed - decided in favor of appellant.
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