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1997 (8) TMI 74 - SC - Central ExciseWhether the duty demanded would need modification? Held that:- In the instant case, the finding of fact is that the appellant after casting was done, carried out various post-casting operations such as fettling, grinding, dressing, machining and assembling with fasteners. This finding is corroborated by the statement of the Director of the company. On these facts, the CEGAT dismissed the appeal of the appellant holding that the goods manufactured by the appellant could not be classified as "castings" and, therefore, had to be taxed under Tariff Item 68. The findings made by the Tribunal are essentially findings of fact. They are based on evidence and cannot be regarded as perverse. Appeal dismissed.
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