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TMI Blog2001 (12) TMI 435X X X X Extracts X X X X X X X X Extracts X X X X ..... he Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - The above appeal arises out of order of the Collector of Central Excise (Appeals), who while remanding the issue of classification of castings manufactured by the appellant herein for fresh decision by the Assistant Commissioner. In the light of the decision of the Tribunal in the case of Shivaji Works Ltd. [1994 (69) E.L.T. 67 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... will be available on unmachined castings and unmachined cast articles which have not been subjected to any machining other than fettling. We find that the decision of the Tribunal and the circular relied upon above do not go to the aid of appellants, since the Tribunal's decision no where holds that castings which are proof-machined still qualified to be as unmachined castings and the Tribunal has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng and reject this appeal in so far as it relates to items which are admittedly proof-machined. 3. The ld. Counsel of the appellants submits that two items out of the items in dispute namely; SG iron castings and Spacer rings are items of castings on which even proof-machining is not carried out and therefore, the benefit of exemption under Notification 275/88 should be held to be available ..... X X X X Extracts X X X X X X X X Extracts X X X X
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