TMI Blog1988 (6) TMI 234X X X X Extracts X X X X X X X X Extracts X X X X ..... belief that the date of issue of the impugned order is to be mentioned against Item 3 of the said EA-3 form) and the appeal has been filed on 14th Sept. 1984 whereas it was required to be filed on 12.9.1984. The appellant-Collector has stated in COD application that the appeal had been dispatched on 10.9.1954 and the delay, therefore, was due to the time taken by the postal authorities. In the facts and circumstances narrated above, we condoned the delay and proceeded to hear the learned SDR on the appeal filed by the appellant-Collector. The respondent company vide their letter dated 17.3.1988 in response to a notice for earlier date of hearing on 22.3.1988 had requested the Tribunal to decide the case on merits. 2. Learned SDR Shri J. N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the chilled C.I. rolls are produced to definite specifications as per drawings; they are completely machined as per drawing; the barrel of the roll is turned and journal ground finish; they are finished machined etc. From all this material, learned SDR emphasises that what has been manufactured by the respondent company are not merely iron castings but further finished products though at the end of the consignee or the end user, further minor operations may be required to be taken before they are put into use as parts of machinery. These machinery operations taken at the users of customers end should be ignored so far as the classification under Tariff Item 68 is concerned. In any case, he asserts that the goods after fettling have ceased ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd the stage of rough machining as is apparent from the annexures D to G. The words used in the orders placed by the customer Davy Ashmore India Ltd. (at annexure D to G ). The terms used for machining are completely machined, finish machined etc. No evidence has been produced in the instant case, according to the learned SDR that further precision machining is undertaken by the customers when the goods are received by them from the respondent company. 5. On the other hand, respondent company in their cross-objections has stated that the chilled C.I. rolls are not completely finished product for direct use in the rolling mills and the same required further machining and/or processing in the nature of groove cutting etc. The respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t by the respondent company in their letter dated 12.1.1982 to the Assistant Collector of Central Excise that after the rolls are shaken out of the mould and are fettled, they are put on the machine for machining. Therefore, the machining or processing undertaken by the respondent company in the instant case is beyond the stage of fettling the castings i.e. smoothing the surface etc. or taking away excess layers of metals and skins. The learned SDR has rightly pointed out that no evidence has been produced by the respondent company except a mere assertion as to what further machining is required to be taken by the customers to use these rolls on purchase from the respondent company. Therefore, on the basis of evidence available on record we ..... X X X X Extracts X X X X X X X X Extracts X X X X
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