1994 (2) TMI 156

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..... and Customs, for the Appellants. [Order]. - This is an appeal filed by M/s. Ghatge Patil Industries Ltd. against the order-in-original passed by the Asstt. Collector of Central Excise & Customs, Kolhapur Division, classifying their product castings as a part of machine/motor vehicles instead of castings classifiable under Chapter Heading 7325.10 as claimed by the appellants. 2. The brief .....

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..... pter Heading 84 or 87, unless these are further machined/processed to provide required fineness and the specifications of such parts for final use and that the HSN Explanatory Notes cannot become an authority for classifying their product as a machined part etc. The Asstt. Collector however held that these castings have attained the essential character of motor vehicle part/machine part etc. and s .....

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..... n issued by the Board wherein it was clarified that such process would not amount to machining and castings will still retain their character as unmachined castings. They stated that these rough castings are to be further processed like turning, broaching, grinding, groove cutting, heat treatment, surface drilling etc. as required by the customers and till these processes are carried out, it canno .....

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..... dated 24-5-1993 [Since reported in 1994 (69) E.L.T. 674 (Tribunal)] the Hon'ble Tribunal has given a finding as to when an article can be considered to have an essential character of the parts and has stated that "Before an article must be considered to have the essential character of the parts, it must, at least, lose the character of `castings' and must go beyond the stage of castings. In other .....

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..... on'ble Tribunal in the latest case of Shivaji Works has held that in order to have an essential character of the machine part, the article must at least fall in between proof-machined-castings itself and the machine part itself ready for use. There is no finding by the Asstt. Collector whether the castings manufactured by the appellant has been machined beyond proof-machining or not. I therefore r .....

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