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2019 (4) TMI 1150 - AT - Central ExciseClassification of goods - Aluminium and Zinc Castings and articles thereof - whether classified under Chapter Subheading 7907.90 and 7616.90 or under CSH 8708.00 as Motor vehicle parts? - demand of differential duty - HELD THAT:- Considering the facts that the appellant did not have the facility of machining, grinding, finishing etc. in their factory premises as found by the officers of the department, and also end-use certificate produced by them that such processing are being carried out after being cleared from the premises of the appellant at the premises of the customer, we do not find any merit in the impugned order in classifying the product as motor vehicle parts, which is classifiable as casting under respective sub-headings as claimed by the Appellant. Appeal allowed - decided in favor of appellant.
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