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2017 (11) TMI 436 - AT - Central ExciseClassification of goods - Aluminium casting - whether classified under CTH 8511.00 or under CTH 7601.90? - Rule 2(a) of the General Interpretative Rules - Held that: - The appellant have manufactured and cleared the rough aluminium casting of stator plates. The same is not capable of being used as such. For use of the same aluminium castings in the manufacture of Magneto Assembly, the recipient of the goods has to undertake various process on this rough casting such as machining, outer dimension turning, back facing, hole drilling, hole tapping etc, thereafter it becomes finished stator plates and the same is capable of being used in the Magneto Assembly. The goods supplied by the appellant i.e. rough aluminium casting is correctly classifiable under Chapter sub heading 7601.90. Similar issue decided in the case of Commissioner of Central Excise, Mumbai-II Vs. Mukund Ltd [2004 (2) TMI 107 - CESTAT, MUMBAI], where it was held that the casting before machining has to be classified under the heading of respective metal and not as machine parts. When rough aluminium casting was manufactured and supplied by the appellant without any machining, the same will be classifiable under 7601.90 and cannot be classified as part of Magneto Assembly under Chapter 85 - appeal allowed - decided in favor of appellant.
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