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2018 (2) TMI 357 - AT - Central ExciseClassification of goods - castings manufactured and cleared by the respondent - Revenue entertained a view that such castings should be classified under Chapter 73 and not as machinery parts under Chapter 84 - Held that: - No factual evidence regarding the degree of processing and the impugned goods attaining the essential characteristics of parts are available in the appeal by the Revenue - While we agree with the Revenue on the legal principle regarding the classification of products as castings if substantial further processing is required to be carried out without which the castings cannot be put to use, in the present case, no such factual finding has been arrived at in the concurrent findings of both the lower authorities - appeal dismissed - decided against Revenue.
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