2012 (6) TMI 429

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..... for the Respondent (s)   Per Shri S.K.Gaule.   1. Heard both sides.   2. The appellants have filed this appeal against Order-in-Appeal No.13/HAL/06 dated 20.07.2006 whereby ld.Commissioner(Appeals) has set aside the lower adjudicating authority s order dropping the proceedings initiated by the four Show Cause Notices.   3. Briefly stated the facts of the case are that appel .....

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..... ence the Appeal.   4. The contention of the appellant is that the Honing Stone which are used in the Honing Machine and the Honing Machine is classifiable under 8460 which is covered under sub clause 1 of Rule 57AA of the erstwhile Central Excise Rules, 1944. The contention of the appellant is that period involved in this case is from September, 2000 to June, 2003 and during the period the H .....

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..... ated the findings of the ld.Commissioner(Appeals).   6. We have considered the submissions of both the sides and perused the record. The Honing Machine is classifiable under chapter sub-heading 8460 is not in dispute. We find that the Honing Machine is used for smoothing and polishing the outer surface of ball bearing. In case the outer surface is not smoothened it would adversely effect the .....

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